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查看全部 国家法规(73) 地方法规(474) 其它法规(49)

71. 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

72. 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

73. 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