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

国务院关于房地产建设进口物资税收问题的通知 CIRCULAR OF THE STATE COUNCIL CONCERNING TAXATION ON IMPORTED COMMODITIES FOR REAL PROPERTY CONSTRUCTION

2006-05-16 16:04   我要纠错 | 打印 | 收藏 | | |

国发(1995)10号
(April 23, 1995)
颁布日期:19950423  实施日期:19950501  颁布单位:国务院

  In order to strictly control the scale of investment in fixed assets, adjust investment structure, guide the investment orientation, and promote the coordinated development of real property construction and the national economy, the present Circular is hereby issued concerning imposition of customs duties, value-added tax and consumption tax on importation (hereinafter referred to as import-related taxes ) of different kinds of commodities and equipment for real property construction.

  1. Those imported commodities and equipment required for the productive projects and projects involving new and high technology, education, public health, scientific research or infrastructure facilities with foreign investment or in some special areas (special economic zones, bonded areas, the national economic and technology development areas, frontier economic cooperation zones, Shanghai Pudong New Zone and the state tourist and holiday zones) and for construction of productive factory buildings or storage facilities to be sold, assigned or leased, which enjoy preferential treatment of reduction of or exemption from customs duties and import-related taxes under present stipulations shall continue to enjoy that preferential treatment under the strict supervision and administration by the customs.

  2. All those commodities and equipment imported by any area, enterprise, organization or individual in any trading form for construction (including reconstruction and extension) of guesthouses, hotels, office buildings, villas, apartment buildings, residential buildings, places for business and shopping, places and shops of recreation and service trades, shops and houses of catering trade, or for any other real property projects, whether to be sold, assigned, leased or for self-utilization, or for mixed utilization with productive factory buildings, shall be imposed of customs duties and import related taxes by the statutory tax rates.

  3. This Circular shall enter into force on May 1, 1995. Those imported building commodities and equipment for foreign investment projects the contracts of which have been approved before under the statutory procedure for examination and approval, or for the construction projects of domestic enterprises which have been before approved to bring into line with the state or local plan of capital construction projects to start under the statutory procedure for examination and approval, which may enjoy reduction of or exemption from customs duties and import-related taxes according to the original stipulations, shall continue to enjoy that preferential treatment within the scope of the total investment approved. In case of discrepancy between this Circular and any previous stipulations, this Circular shall prevail.

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

外语教育网(www.for68.com)是北京东大正保科技有限公司(CDEL)旗下一家大型外语远程教育网站,正保科技成立于2005年7月,是国内超大型外语远程教育基地,上榜“北京优质教育资源榜”--“百万读者推崇的网络教育机构”。


公司凭借雄厚的师资力量、先进的网络视频多媒体课件技术、严谨细致的教学作风、灵活多样的教学方式,为学员提供完整、优化的外语课程,既打破了传统面授的诸多限制,发挥了网络教育的优势,也兼顾面授的答疑与互动特点,为我国培养了大量优秀的外语人才。


为了满足学员学习不同语种、不同阶段的学习需求,网站开设了包括考试英语、行业英语、实用口语以及小语种在内的百余门语言学习课程,涵盖英语、日语、韩语、俄语、德语、法语、西班牙语、意大利语、阿拉伯语等主要语种,供学员自由选择。此外,网站还拥有各类外语专业信息和考试信息20余万条,是广大学员了解外语类考试最新政策、动态及参加各语种培训的优质网站。


北京东大正保科技有限公司成立于2000年,是一家具备网络教育资质、经教育部批准开展远程教育的专业公司,为北京市高新技术企业、中国十大教育集团、联合国教科文组织技术与职业教育培训在中国的唯一试点项目。


公司下属13家行业远程教育网站,业务涵盖了会计、法律、医学、建设、自考、成考、考研、中小学、外语、信息技术、汉语言教学等诸多领域,拥有办公面积8000多平米,员工近千人,公司年招生规模达270万人。由于正保远程教育(China Distance Education Holdings Ltd., CDEL)在中国互联网远程教育行业内的绝对优势和强大影响力,正保教育模式一直被广大投资人所追捧。2008年7月30日,公司在美国纽约证券交易所正式挂牌上市(股票交易代码:DL),是2008年唯一一家在美国纽交所上市的专业从事互联网远程教育的中国企业。


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