财政部、国家税务总局关于降低金融保险业营业税税率的通知 Circular of the Ministry of Finance and the State Administration of Taxation on Reducing the Sales Tax Rate of Finance and Insurance
颁布日期：20010307 实施日期：20010307 颁布单位：财政部、 国家税务总局
CaiShui  No.21
March 7, 2001
The state and local taxation bureaus of various provinces, autonomous regions, municipalities directly under the Central Government and municipalities separately listed on the State plan:
Ratified by the State Council, the issue on adjusting the sales tax rate of finance and insurance is notified as follows:
The sales tax rate of finance and insurance will be reduced 1 per cent each year and it takes three years to reduce the rate from 8% to5%, which means the rate is 7% from January 1, 2001 to December 31, 2001, the rate is 6% from January 1, 2002 to December 31, 2002, and 5% from January 1, 2003 to December 31, 2003. The reduced revenue of sales tax resulting from the reduced rate of it should be central fiscal revenue levied by the taxation authorities directly subordinate to the regional state taxation bureaus.
上一篇： 财政部、国家税务总局关于外国企业和外籍个人转让无形资产营业税若干问题的通知 Circular of the Ministry of Finance and the State Administration of Taxation on Some Business Tax Issues for Foreign Enterprises and Foreign Individuals to Transfer Intangible Assets