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查看全部 国家法规(79) 地方法规(474) 其它法规(49)

51. 国家税务总局关于中外合资企业××有限公司不享受“内资”福利企业税收优惠政策问题的批复(附英文) [18%]

...>　　Since the initiation of opening to the outside world， China has all along pursued two sets of different tax systems for domestically funded and enterprise with foreign investment， and preferential treatment toward the two types are not the same. The Circular of the State Administr...

分类:综合税收政策 时间:20000101

52. 国家税务总局关于增值税专用发票使用问题的补充通知(附英文) [18%]

...payer， if the purchaser fails to provide the certificate， the seller shall not，  without  exception，  issue him the special voucher.　　II. In drawing up vouchers， commercial retail sales  enterprises  and other types of enterprises sh...

分类:增值税 时间:20000101

53. 消费税若干具体问题的规定(附英文) [17%]

... frequently. The tax classification and the applicable tax rates shall be determined in accordance with the monthly weighted average selling price for the cigarettes of the same brand and specification. However， the cigarettes sold shall not be calculated under the weighte...

分类:消费税 时间:20000101

54. 国家税务总局关于医疗、教育行业外商投资企业税务处理问题的通知(附英文) [17%]

...the Detailed Rules for Implementation）， enterprise income tax shall be calculated and paid in accordance with the stipulations of the Tax Law and its Detailed Rules for Implementation for the business income and other income of the enterprise with foreign investment in the medic...

分类:税收征管 时间:20000101

55. 中华人民共和国筵席税暂行条例（附英文） [17%]

...nd to promote the practice of thrift and economy within society. Article 2 All units or individuals （hereinafter referred to as "taxpayers"）　　that hold banquets in China at restaurants， cafes， hotels， guest houses and other places engaged in catering shall be subject to banquet...

分类:筵席税 时间:20000101

56. 国家税务总局关于外商投资企业改征增值税、消费税后期初库存已征税款处理问题的通知(附英文) [16%]

...l sales and for export； the already levied tax on the export products shall be calculated separately； products that cannot be calculated separately or cannot be clearly divided， they shall be divided and determined in accordance with the proportion of sales volume between products f...

分类:增值税 时间:20000101

57. 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

58. 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

59. 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

60. 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