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...und development of economic construction. Therefore, tax authorities at all levels and the vast number of taxation cadres must heighten their understanding and unify their thinking; they should not only see the important significance of the promulgation of the Methods to
分类:税收征管 时间:20000101
...cle 1 of the Tax Law,the term "individuals who have domicile in China" shall mean individuals who by reason of their permanent registered address, family or economic interests, habitually reside in the People's Republic of China. Article 3 For the purposes of the first paragraph of Article 1 o...
分类:个人所得税 时间:20000101
...ory tax and personal income tax, and vehicle and vessel license tax, shall all, within 30 days from the day of approval granted by the department concerned or within 30 days from the day they become legal tax payers according to the stipulations of laws and administrative regulations, report...
分类:税收征管 时间:20000101
... 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
...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
...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
... 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
...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
...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