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查看全部 国家法规(49) 答疑库(1) 地方法规(9)

1. 国家税务总局关于增值税专用发票联次问题的通知(附英文) [50%]

...ious sub-bureaus of the Offshore Oil Tax Administration:  In order to guarantee the smooth implementation of the tax deduction system in accordance with vouchers, the State Administration of Taxation has decided to introduce centralized and unified management of special vouche...

分类:增值税 时间:20000101

2. 国家税务总局关于印花税违章处罚问题的通知(附英文) [47%]

...people's Republic of China on Stamp Duty was no longer applicable. In order to strengthen the collection and management of stamp duty and deal with violation cases according to law,we hereby clarify the following method for the punishment concerning stamp duty in accordance with the st...

分类:印花税 时间:20000101

3. 国家税务总局关于消费税若干征税问题的通知(附英文) [46%]

...r>  I. The question concerning the levy of tax on the placing of orders for processing materials  (1) With regard to the taxable consumer goods processed by individual managers entrusted by the tax payer, consumption tax shall be paid at the location of the consignor a...

分类:消费税 时间:20000101

4. 国家税务总局关于调整对外轮外航从我国取得运输收入计算征税的通知(附英文) [43%]

... rate of payable business tax on transport income is 3 percent. In order to simplify tax calculation and collection, the composite rate is 4.65 percent.  II. The above readjustment goes into effect from January 11994.

分类:税收征管 时间:20000101

5. 中华人民共和国对外贸易法(附英文) [42%]

...ade-related Intellectual Property ProtectionChapter Six: Foreign Trade OrderChapter Seven: Foreign Trade InvestigationChapter Eight: Foreign Trade ReliefChapter Nine: Foreign Trade PromotionChapter Ten: Legal LiabilitiesChapter Eleven: Supplementary ProvisionsChapter ...

中华人民共和国主席令2004年第15号 分类:税收征管 时间:20000101

6. 中华人民共和国印花税暂行条例(附英文)   [40%]

... tax stamps (hereinafter referred to as "stamping")。  In order to simplify the stamping procedures where the amount of tax to be paid is relatively large or where frequent stamping is necessary,taxpayers may apply to the tax authorities to use a tax payment account instead of sta...

中华人民共和国国务院令1988年第11号 分类:印花税 时间:20000101

7. 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) [33%]

...as the right to purchase the equipment in light of the scrap value in order to possess ownership of the equipment. Tax is levied according to this tax item on financial leasing no matter whether or not the lessor sells the equipment at scrap value to the lessee.  3. The transf...

分类:营业税 时间:20000101

8. 中华人民共和国发票管理办法(附英文) [33%]

... with the Republic of China for Tax Collection and Administration> in order to strengthen the control of invoices and the supervision of financial affairs, to ensure taxation income of the State and maintain economic order. Article 2  Units and individuals who print...

分类:税收征管 时间:20000101

9. 中外合资经营企业合营各方出资的若干法规(附英文) [31%]

...relevant laws and regulations, these Provisions are hereby formulated in order to protect the legitimate rights and interests of parties to joint ventures using Chinese and foreign investment (hereinafter referred to as joint venture)and safeguard social economic order Article 2 ...

分类: 时间:20000101

10. 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) [30%]

...or the Management of Invoices (hereinafter referred to as Methods). In order to make the Methods more operational and easy for implementation and unfolding publicity, in light of the authority granted by the Methods,the State Administration of Taxation has formulated the Detailed Rules for ...

分类:税收征管 时间:20000101