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查看全部 国家法规(79) 地方法规(474) 其它法规(49)

71. 国家税务总局关于贯彻实施《中华人民共和国发票管理办法》的通知(附英文) [9%]

...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

72. 中华人民共和国个人所得税法实施条例(附英文) [9%]

...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

73. 国家税务总局关于下发《国家税务总局关于贯彻实施税收征管法及其实施细则若干问题的规定》的通知(附英文) [9%]

...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

74. 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

75. 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

76. 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

77. 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

78. 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

79. 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