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(国务院令第321号) 分类:?????????? 时间:20160707
...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
...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
...(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
...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
...(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
...(State Council: 13 December 1993) Whole Doc. Article 1 All units and individuals engaged in the exploitation of mineral products as prescribed in these Regulations or production of salt within the territory of the People's Republic of China (hereinafter referred to as `exploitin...
分类:资源税 时间:20000101
...hilately commodities These commodities include stamps, small paper, small promissory notes, postcards, first day covers, stamp album, stamp booklets, postal discs, stamp lists, mailbags and other philately commodities. Value-added tax is levied ...
分类:增值税 时间:20000101
... Article 4 The State Administration of Taxation takes the overall responsibility for the control of invoices nationwide. The branches of the State Administration of Taxation and local tax bureaux of the provinces,autonomous regions and municipalities (hereinafter r...
分类:税收征管 时间:20000101
... consumer goods produced, contract processed and imported which shall be chargeable to Consumption Tax (hereinafter referred to as "taxable consumer goods") are in the territory. Article 3 Specific scope of taxation for taxable consumer goods stated in the attached ...
分类:消费税 时间:20000101