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

国务院对财政部关于对外国企业常驻代表机构降低核定利润率征税请示的批复 Official Reply of the State Council to the Report Submitted by the Ministry of Finance Requesting the Instruction on the Reduction of the Appraised and Specified Rate of Profit for Taxation on the Resident Representative Offices of Foreign Enterprises

2006-05-18 14:36   我要纠错 | 打印 | 收藏 | | |

颁布日期:19860929  实施日期:19861001  颁布单位:国务院

  September 29, 1986

  The State Council hereby approves the following amendment to the Interim Provisions of the Ministry of Finance of the People's Republic of China concerning the Imposition of Consolidated Industrial and Commercial Tax and Enterprise Income Tax on the Resident Representative Offices of Foreign Enterprises: The provisions in Article 4 which read, “tax shall …… be calculated and determined on the basis of an appraised and specified rate of profit, provisionally determined to be 15% of the amount of business revenue”, shall be amended as follows: “tax shall …… be calculated and determined on the basis of an appraised and specified rate of profit, provisionally determined to be 10% of the amount of business revenue”。 The aforesaid amendment shall be announced by your Ministry, and the amendment shall enter into force as of October 1, 1986.

  Attachment:

  Circular of the Ministry of Finance Concerning the Reduction of the Appraised and Specified Rate of Profit for Taxation on the Resident Representative Offices of Foreign Enterprises

  With the approval of the State Council, this Ministry promulgated, on May 15, 1985, Interim Provisions Concerning the Imposition of Consolidated Industrial and Commercial Tax and Enterprise Income Tax on the Resident Representative Offices of Foreign Enterprises, and Article 4 of these Provisions stipulates “in respect of the assessment of enterprise income tax, except for those cases in which accurate cost and expense vouchers can be provided and where the correct amount of tax can be calculated, tax shall, in accordance with the provisions of Article 24 of the Rules for the Implementation of the Income Tax Law of the People's Republic of China for Foreign Enterprises, be calculated and determined on the basis of an appraised and specified rate of profit, provisionally determined to be 15% of the amount of business revenue.” in order to further encourage the aforesaid representative offices to expand business operations, and in consideration of the actual condition of the differences in profit rates between the representative offices, it is decided, with the approval of the State Council, to reduce, for the benefit of the resident representative offices, the appraised and specified rate of profit from 15% to 10%.

  This Provision shall enter into force as of October 1,1986.

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