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1. 国家税务总局关于增值税专用发票使用问题的通知(附英文) [25%]

... column of the special voucher.　　III. In view of the fact that power supply departments and tap water companies have possessed the condition of using electronic computers to draw up special vouchers， the special vouchers manufactured under the supervision of tax authorities an...

分类:增值税 时间:20000101

2. 对外贸易经济合作部关于外商投资举办投资性公司的暂行规定(附英文) [11%]

...In case the documents are to be signed by a non-legal representative，a power of attorney issued by the legal representative shall be submitted.　　In case the investor entrusts a lawfully established intermediary for the application formalities， a power of attorney signed by the...

[1996]外经贸法发第124号 分类:综合税收政策 时间:20000101

3. 国家税务总局关于推广应用《中国税收征管信息系统》的通知 [11%]

...同的对象开展，分业务、设备及系统软件、SYBASE数据库及POWER BUILDER开发工具、CTAIS操作及安装维护等多项培训内容分层次分批开展。其中，培训重点将放在业务与CTAIS操作培训上，具体详见会议材料《世贷项目试点单位培训计划...

国税发[2000]20号 分类:税收征管 时间:20000101

4. 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) [10%]

...try refers to the business activity of using means of transportation or manpower and animal power to carry cargoes or passengers to the destination， so as to shift the position of space.　　The levying scope of this tax item includes： land， water， air and pipeline tran...

分类:营业税 时间:20000101

5. 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) [10%]

...steering wheel， the cushion is on the back side， installed with a high powered r.p.m engine， for racing on the special athletic track.（5） Mini racing motorcycle： It is a motorcycle with a seating or striding frame， the basic diameter of the wheel rim is no larger than 254mm， installe...

分类:消费税 时间:20000101

6. 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> [8%]

...g to a calcul ation orassessment of the amount of raw materials， fuel， power，etc.， consumed；　　（4） assess the amount of tax payable according to other r easonablemethods. If use of one of the aforesaid methods i s insufficient toaccurately assess the amount of tax payable，...

分类:税收征管 时间:20000101

7. 国家税务总局关于印发《增值税部分货物征税范围注释》的通知(附英文) [8%]

...as coal， petroleum， other kinds of gas or solid or liquid fuel） and power energy， so as to generate air and hot water， as well as develop natural heat energy， such as developing geothermal energy resources or using solar energy to produce heating， hot air and hot water.

分类:增值税 时间:20000101

8. 国家税务总局关于印发《增值税一般纳税人申请认定办法》的通知(附英文) [8%]

...ministration of Taxation.　　IX. The examination and approval power over the recognition of ordinary tax payer resides in the tax authorities at and above the county level. With regard to the Application Recognition Form of Value-Added Tax Payer filled in and reported by the enter...

分类:增值税 时间:20000101

9. 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) [7%]

... is examined and approved by tax authorities within the specified limit of power. After the expiration of the period of tax reduction or exemption， the tax payer shall resume paying tax from the day following the expiration of the period.　　During the period of tax reduction or exemptio...

分类:税收征管 时间:20000101

10. 中华人民共和国进出口商品检验法（附英文） [6%]

...mmodity Inspection and the commodity inspection authorities who abuses his power， commits irregularities for the benefit of his relatives or friends， falsifies inspection results or fails to conduct inspection and issue a certificate within the time limit through dereliction shall， depending o...

分类:综合税收政策 时间:20000101