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查看全部 国家法规(73) 地方法规(474) 其它法规(49)

51. 财政部 税务总局关于2018年退还部分行业增值税留抵税额有关税收政策的通知 [16%]

...5" height="58" style="margin: 0px; padding: 0px 7px 4px; word-break: break-all; border-color: windowtext; max-width: 100%; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; backgr...

财税[2018]70号 分类:增值税 时间:20180629

52. 国家税务总局关于境外团体或个人在我国从事文艺及体育演出有关税收问题的通知(附英文) [16%]

...nces in China （Chinese mainland） in the name of organization； tax shall be levied on the incomes gained by art troupes and their performers or by individual athletes in accordance with the following stipulations：　　（1） In line with the related stipulations of the Pr...

分类:综合税收政策 时间:20000101

53. 国家税务总局关于印发《增值税一般纳税人申请认定办法》的通知(附英文) [16%]

...dded tax payer （hereinafter referred to as ordinary tax payer） shall all follow these measures to perform procedures for the recognition of ordinary tax payer with the tax competent authorities at the location of his enterprise.　　Ordinary tax payers whose general sub...

分类:增值税 时间:20000101

54. 国家税务总局关于印发《增值税专用发票》式样的通知(附英文) [15%]

...>　　Fifthly， The second and third forms of the Special Invoice shall be printed with the special paper for anti-forged invoices produced by the factory designated by the State Administration of Taxation， without printing the burelage. Carbon-free paper and pressure paper can ...

分类:增值税 时间:20000101

55. 行政法规制定程序条例 [14%]

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(国务院令第321号) 分类:?????????? 时间:20160707

56. 国家税务总局关于外商投资企业出口货物有关政策问题的函(附英文) [14%]

...s have been heard from other localities. Regarding this， we hereby specially make the following explanations， please do proper work with related enterprises respectively by the verbal method.　　With regard to the question of taxation related to the export goods of enterprise w...

分类:进出口税 时间:20000101

57. 增值税专用发票使用规定(试行)(附英文) [13%]

...ces should be the same as for bank notes. As such， tax authorities at all levels in various places must pay great attention to the use and administration of special invoices， endeavor to gain the support of government leaders at various levels　　and　　assistance

分类:增值税 时间:20000101

58. 中华人民共和国营业税暂行条例(附英文) [13%]

...（State Council： 13 December 1993）　　Whole Doc. Article 1 All units and individuals engaged in the provision of services as prescribed in these Regulations （hereinafter referred to as 'taxable services'）， the transfer of intangible assets or the sale of immovable properties wit...

分类:营业税 时间:20000101

59. 国家税务总局关于在中国境内无住所的个人取得工资薪金所得纳税义务问题的通知(附英文) [13%]

...n， the wage and salary income originates from the territory of China shall be considered the wage and salary gained by individuals during the period of actual work within China， that is： the wage and salary gained by individuals during the period of actual work within China which are pai...

分类:个人所得税 时间:20000101

60. 中华人民共和国消费税暂行条例(附英文) [13%]

...（State Council： 13 December 1993）　　Whole Doc. Article 1 All units and individuals engaged in the production， subcontracting for processing or the importation of consumer goods prescribed by these Regulations （hereinafter referred to as 'taxable consumer goods'） within the ter...

分类:消费税 时间:20000101