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查看全部 国家法规(73) 地方法规(474) 其它法规(49)

591. 国家税务总局关于印发《营业税税目注释》（试行稿）的通知(附英文) [7%]

...　Various labor service activities related to transportation business all come under the levying scope of this tax category.　　（1） Land Transportation　　Land transportation refers to the transport business for transporting cargoes or passengers through land （above or...

分类:营业税 时间:20000101

592. 中华人民共和国税收征收管理法实施细则(附英文)（已失效）<font color=red>[已失效]</font> [7%]

...ticle 2　　The Tax Administration Law and these Detailed Rules shall apply tothe administration of the levying and collection of the various types oftaxes imposed by the taxation authorities. In a case not covered by theprovisions of the Tax Administratio n Law and these Detailed Rules， ...

分类:税收征管 时间:20000101

593. 中华人民共和国营业税暂行条例实施细则(附英文) [6%]

...ble securities or futures by non-financial institutions or individuals shall not be subject to Business Tax.　　"Futures" as mentioned in Item 5 of Article 5 of the Regulations refer to non-commodities futures. Futures on commodities shall not be subject to Business Tax. Articl...

分类:营业税 时间:20000101

594. 中华人民共和国增值税暂行条例实施细则(附英文) [5%]

... the units or individual business operators for their units or employers shall not be included.　　"Consideration" as mentioned in these Detailed Rules includes money，goods or any economic benefit obtained from the purchasers. Article 4　　The following activities of units or ...

分类:增值税 时间:20000101

595. 中华人民共和国政府和白俄罗斯共和国政府关于对所得和财产避免双重征税和防止偷漏税的协定（附英文） [4%]

...ollows: Article 1 Personal Scope This Agreement shall apply to persons who are residents of one or both of the Contracting States. Article 2 Taxes Covered 1. The existing taxes to which the Agreement shall apply are: (a) in the People’s Repub...

分类:综合税收政策 时间:20000101

596. 国家税务总局关于印发《消费税征收范围注释》的通知(附英文) [4%]

...o as raw material， no matter which kind of auxiliary material is used， all come within the collection scope of this tax item. Under this tax item are four specific items cigarette of category A， cigarette of category B， cigar and cut tobacco. Cigarette means that various kinds of tobacco are...

分类:消费税 时间:20000101