国家税务总局关于外国律师事务所驻华办事处发票领购使用有关问题的通知 Circular of State Administration of Taxation for Relevant Issue Concerning Purchase and Use of Invoices by Agencies in China of Foreign Law Offices
颁布日期：20000808 实施日期：20000808 颁布单位：国家税务总局
GuoShuiFa  No.140
August 8, 2000
The state taxation bureaus and local taxation bureaus of provinces, autonomous regions, municipalitie directly under the Central Government and municipalities separately listed on the State plan:
Ministry of Justice recently pointed out that, the business of agencies in China of foreign law offices is different from those of permanent agencies of other enterprises since the former agencies are allowed to operate to the extent prescribed by State policies after registration in State Administration for Industry and Commerce. Ministry of Justice also proposed to provide uniform tax invoices for such agencies on the ground that it is inconvenient for the foreign law offices to conduct normal business due to the same taxation administration as that of permanent agencies of general foreign enterprises currently. After consideration, we clarify the relevant issue as follows:
1. The said agencies are allowed to apply for purchasing and using the general invoices used nationwide so that it is easy for them to conduct normal business.
2. The said agencies, which apply for purchasing the invoices, shall establish and perfect their account books and shall account the income and expenses and cost. All the records shall be correct and complete together with legal vouchers as accounting basis.
3. The said agencies, which purchase and use the invoice, shall be levied business tax and income tax according to their actual returns in principle, not according to the income calculated on the expenditure.
上一篇： 国家税务总局关于外商投资企业和外国企业所得税法若干执行问题的通知 Circular of the State Administration of Taxation Concerning Several Issues in the Implementation of Law of the People's Republic of China on Income Tax of Enterprises with Foreign Investment and Foreign Enterprises
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