基础法律英语辅导热招
您的位置:外语教育网 > 法律英语 > 英文法规 > 正文

全国人民代表大会常务委员会关于外商投资企业和外国企业适用增值税、消费税、营业税等税收暂行条例的决定 RESOLUTIONS OF THE STANDING COMMITTEE OF THE NATIONAL PEOPLE'S CONGRESS REGARDING THE APPLICATION OF PROVISIONAL REGULATIONS ON VALUE-ADDED TAX, CONSUMPTION TAX, BUSINESS TAX, ETC., TO ENTERPRISES WITH FOREIGN INVESTMENT AND FOREIGN ENTERPRISES

2006-05-17 01:10   我要纠错 | 打印 | 收藏 | | |

(Standing Committee, National People's Congress: 29 December 1993)
颁布日期:19931229  实施日期:19931229  颁布单位:全国人大常委会

  The Fifth Session of the Standing Committee Meeting of the Eighth National People's Congress has reviewed the proposals on the application of the provisional regulations of Value-Added Tax, Consumption Tax, Business Tax, etc., to enterprises with foreign investment and foreign enterprises submitted for examination and approval by the State Council.

  In order to unify the tax system, balance the tax burden, improve the investment environment of our Country, and cater for the need of establishing and developing the socialist market economy, the following resolutions were specifically made:

  1. Before the relevant tax laws have been formulated, the Provisional Regulations on Value Added Tax, The Provisional Regulations on Consumption Tax and the Provisional Regulations on Business Tax promulgated by the State Council shall be applicable to enterprise with foreign investment and foreign enterprises with effect from January 1, 1994. The adopted in principle at the 101st Session of the Standing committee Meeting of the National People's Congress on September 11, 1958 and promulgated for trial implementation on September 3, 1958 by the State Council shall be repealed on the same date.

  Value-Added Tax for the Chinese-foreign co-operative exploitation of offshore oil and natural gas shall be collected in kind. The tax rates and collection measures shall be separately formulated by the State Council.

  2. Where the tax burden of the enterprise with foreign investment approved to be established before December 31, 1993 increases due to the imposition of Value-Added Tax, Consumption Tax, and Business Tax pursuant to Article 1 of these Resolutions, such enterprises may, upon application to and with the approval of the tax authorities, have a refund on the excess tax paid due to such increased tax burden within the approved operation period, with a maximum limit of not exceeding five years. If there is no limit on the operation period, the enterprise may, upon application to and with the approval of the tax authorities, have a refund on the excess tax paid due to such increased tax burden for a maximum of five years. The detailed measures shall be formulated by the State Council.

  3. Apart from Value-Added Tax, Consumption Tax and Business Tax, the application of the other types of taxes for enterprise with foreign investment and foreign enterprises shall be implemented in accordance with the laws when there are provisions in the laws; and be implemented in accordance with the stipulations of the State Council where there are no provisions in the laws.

  Enterprise with foreign investment mentioned in these Resolutions means Chinese-foreign equity joint ventures, Chinese-foreign contractual joint ventures and wholly foreign-owned enterprises that are established within the territory of China.

  Foreign enterprises mentioned in these Resolutions means foreign companies, enterprises and other economic organizations which have set up establishments or places within the territory of China to engage in production or business operations, as well as which, though have not set up any establishments or places, have income sourced within the territory of China.

  These Resolutions shall come into effect on the date of promulgation.

相关资讯:
网站导航:
 四六级 指南 动态 经验 试题 资料  托福 指南 动态 经验 留学 备考
 雅思 指南 动态 机经 经验 辅导  公共英语 指南 动态 备考 试题 辅导
 日语 就业 辅导 留学 考试 报考  法语 资料 文化 考试 留学 辅导
 韩语 入门 口语 阅读 留学 文化  西语 辅导 资料 考试 留学 风采
基础法律英语
350元/门
系统讲解知识,全面提升水平
课时数:18课时左右
学员 tueiwi:
自我感觉LEC考得不错,感谢外语教育网的法律英语课程老师。
学员 tyjf:
外语教育网的法律英语信息不错,希望有朝一日可以成为法律达人,顶起!
学员 Alice12345:
我报的是法律英语的辅导班。因为英语底子不太好,一直没有太大的进步。后来,我在外语教育网报名参加了网上培训。感觉老师很负责。课程内容也详细。在老师的帮助下,感觉我的法律英语的水平得到了长足的提高。很感谢法律英语的老师的教导。谢谢老师!
学员 lionm:
一直在学法律英语,但总是找不到门路。不但单词多,而且本来认识的单词意思又变了,头痛死了。听了李文沛老师的法律英语课程后,我觉得好多了。希望能网校的法律英语课程能继续开个中级班。
学员 xyz521:
我一直在找法律英语的课程都没找到,偶然的机会来到外语教育网,发现这里的法律英语的课程真的很不错、信息也很齐全,绝对支持哦!
学员 futami:
以前自己看书,感觉非常吃力,很多地方看不懂。抱着试试看的心理,我报名参加了外语教育网的基础法律英语辅导。沙老师和李老师讲得非常好,重点、难点,经过老师的系统讲解,我都基本掌握了。就连冥思苦想都不能解决的难题,也通过答疑板请教老师而得到了满意的答复。在此衷心感谢网校的老师。
学员 hnigni:
我是法律专业的本科生,因为工作的需要,必须得会法律英语,可之前在学校的时候没好好学过啊。正头疼,同事推荐了外语教育网,于是我就报了名,开始学习。在学习过程中,发现沙老师的课真的很不错,她不但英语口语发音标准,而且她授课的内容通俗易懂,很方便我们接受和学习。另外,外语教育网的教学模式很适合我这种已经参加了工作的人,可以让我兼顾工作和学习,也很不错。特此,到网上来赞一下沙老师!沙老师,谢谢您!也谢谢网校的良好服务!在外语教育网学习,真值!
版权声明
   1、凡本网注明 “来源:外语教育网”的所有作品,版权均属外语教育网所有,未经本网授权不得转载、链接、转贴或以其他方式使用;已经本网授权的,应在授权范围内使用,且必须注明“来源:外语教育网”。违反上述声明者,本网将追究其法律责任。
  2、本网部分资料为网上搜集转载,均尽力标明作者和出处。对于本网刊载作品涉及版权等问题的,请作者与本网站联系,本网站核实确认后会尽快予以处理。
  本网转载之作品,并不意味着认同该作品的观点或真实性。如其他媒体、网站或个人转载使用,请与著作权人联系,并自负法律责任。
  3、本网站欢迎积极投稿
  4、联系方式:
编辑信箱:for68@chinaacc.com
电话:010-82319999-2371