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Title Type Site AI Cited Date
国家税务总局关于原油管理费征收增值税问题的通知
Notice of the State Taxation Administration on the Collection of Value-Added Tax on Crude Oil Management Fees
notice chinatax 1996-06-26
财政部国家税务总局关于对铁路工附业单位恢复征收增值税问题的通知
Notice of the Ministry of Finance and the State Administration of Taxation on Resuming the Levy of Value-Added Tax on Railway Auxiliary Industrial Units
notice chinatax 1996-05-30
国家税务总局关于外商投资企业在筹办期间取得的会员费有关税务处理问题的通知
Notice of the State Administration of Taxation on Issues Concerning Tax Treatment of Membership Fees Collected by Foreign-Invested Enterprises During the Preparation Period
notice chinatax 1996-05-22
国家税务总局关于美国西北航空公司有关税收问题的通知
Notice of the State Administration of Taxation on Tax Issues Concerning Northwest Airlines
notice chinatax 3 1996-05-07
国家税务总局关于德国汉莎航空公司有关税收问题的通知
Notice of the State Administration of Taxation on Tax Issues Concerning German Lufthansa Airlines
notice chinatax 1996-05-07
国家税务总局关于海洋石油税收征管范围问题的通知
Notice of the State Taxation Administration on the Scope of Tax Collection and Administration for Offshore Oil
notice chinatax 1996-04-25
财政部国家税务总局关于进口台、澎、金、马关税区货物征收进口环节税的通知
Notice of the Ministry of Finance and the State Administration of Taxation on Levying Import Link Taxes on Goods Imported from the Taiwan, Penghu, Kinmen, and Matsu Customs Territory
notice chinatax 1996-04-12
国家税务总局建设部关于土地增值税征收管理有关问题的通知
Notice of the State Administration of Taxation and the Ministry of Construction on Issues Concerning the Collection and Management of Land Value-Added Tax
notice chinatax 3 1996-04-05
国家税务总局关于推行出口退税专用税票认证系统的通知
Notice of the State Administration of Taxation on Implementing the Certification System for Special Tax Vouchers for Export Tax Refunds
notice chinatax 3 1996-03-18
国家税务总局关于美国联邦快运公司有关税收问题的通知
Notice of the State Administration of Taxation on Tax Issues Concerning Federal Express Corporation of the United States
notice chinatax 1996-03-14
国家税务总局关于调整国家税务局、地方税务局税收征管范围若干具体问题的通知
Notice of the State Taxation Administration on Several Specific Issues Concerning the Adjustment of Tax Collection and Management Scope of State Tax Bureaus and Local Tax Bureaus
notice chinatax 1996-03-01
国家税务总局关于加强进口环节增值税专用缴款书抵扣税款管理的通知
Notice of the State Administration of Taxation on Strengthening the Management of Tax Deduction Using Special Payment Certificates for VAT on Imported Goods
notice chinatax 1996-02-14
国家税务总局国家土地管理局关于土地增值税若干征管问题的通知
Notice of the State Taxation Administration and the State Land Administration on Several Issues Concerning the Collection and Management of Land Appreciation Tax
notice chinatax 3 1996-01-10
海关总署国家税务总局关于加强协调配合严格出口退税报关单管理和加强防伪鉴别措施的联合通知
Joint Notice of the General Administration of Customs and the State Administration of Taxation on Strengthening Coordination and Cooperation, Strictly Managing Export Tax Rebate Customs Declarations, and Enhancing Anti-Counterfeiting Measures
notice chinatax 1996-01-10
国家税务总局关于中、以两国政府避免双重征税协定若干条文解释的通知
Notice of the State Administration of Taxation on the Interpretation of Certain Articles of the Agreement between China and Israel for the Avoidance of Double Taxation
notice chinatax 1995-12-28
国家税务总局关于个人在境外取得博彩所得征收个人所得税问题的批复
Reply of the State Administration of Taxation on the Collection of Individual Income Tax on Gambling Income Obtained by Individuals Overseas
reply chinatax 1995-12-25
财政部国家税务总局关于国家开发银行缴纳印花税问题的复函
Reply Letter of the Ministry of Finance and the State Administration of Taxation on the Issue of Stamp Tax Payment by China Development Bank
reply chinatax 1995-12-22
国家税务总局关于新加坡航空公司有关税收问题的通知
Notice of the State Administration of Taxation on Tax Issues Concerning Singapore Airlines
notice chinatax 1995-11-07
全国人民代表大会常务委员会关于惩治虚开、伪造和非法出售增值税专用发票犯罪的决定
Decision of the Standing Committee of the National People's Congress on Punishing Crimes of Falsely Issuing, Forging, and Illegally Selling Special VAT Invoices
other chinatax 17 1995-10-30
财政部国家税务总局关于工程勘察设计单位改为企业后有关税收问题的函
Letter from the Ministry of Finance and the State Administration of Taxation on Tax Issues Related to the Conversion of Engineering Survey and Design Units into Enterprises
reply chinatax 1995-10-24
国家税务总局关于加强增值税征收管理若干问题的通知
Notice of the State Administration of Taxation on Several Issues Concerning Strengthening the Collection and Management of Value-Added Tax
notice chinatax 111 1995-10-18
国家税务总局关于新疆航空公司空勤人员飞行小时费和伙食费收入征收个人所得税的批复
Reply of the State Taxation Administration on the Collection of Individual Income Tax on Flight Hour Fees and Meal Allowances of Xinjiang Airlines Flight Crew
reply chinatax 1995-10-10
财政部国家税务总局关于民航空地勤人员的伙食费征收个人所得税的通知
Notice of the Ministry of Finance and the State Administration of Taxation on the Collection of Individual Income Tax on Meal Allowances for Civil Aviation Air and Ground Crew
notice chinatax 1995-10-05
财政部国家税务总局关于铁路系统征收资源税问题的通知
Notice of the Ministry of Finance and the State Administration of Taxation on the Collection of Resource Tax on the Railway System
notice chinatax 1995-09-30
国家税务总局关于俄罗斯伏尔加——第聂伯航空公司有关税收问题的通知
Notice of the State Administration of Taxation on Tax Issues Concerning Volga-Dnepr Airlines of Russia
notice chinatax 3 1995-09-20
财政部国家税务总局关于罚没物品征免增值税问题的通知
Notice of the Ministry of Finance and the State Administration of Taxation on Issues Concerning Exemption from Value-Added Tax on Confiscated Goods
notice chinatax 1995-09-04
财政部国家税务总局关于误餐补助范围确定问题的通知
Notice of the Ministry of Finance and the State Administration of Taxation on Determining the Scope of Meal Allowances
notice chinatax 1995-08-21
财政部国家税务总局关于发给见义勇为者的奖金免征个人所得税问题的通知
Notice of the Ministry of Finance and the State Administration of Taxation on Exempting Bonuses Awarded to Persons Who Act Heroically from Individual Income Tax
notice chinatax 1995-08-20
国家税务总局关于在中国境内无住所个人缴纳所得税涉及税收协定若干问题的通知
Notice of the State Taxation Administration on Certain Issues Concerning Tax Treaties Related to the Payment of Income Tax by Individuals Without Domicile in China
notice chinatax 1995-08-03
财政部国家税务总局关于国家政策性银行营业税、所得税缴纳及财政返还问题的通知
Notice of the Ministry of Finance and the State Administration of Taxation on Issues Concerning the Payment and Fiscal Refund of Business Tax and Income Tax for Policy Banks
notice chinatax 1995-07-27
国家税务总局对代开、虚开增值税专用发票征补税款问题的批复
Reply of the State Administration of Taxation on Issues Concerning Tax Collection and Supplement for Proxy-Issued and Falsely-Issued Special VAT Invoices
reply chinatax 3 1995-07-26
国家税务总局关于对中国科学院院士荣誉奖金征收个人所得税问题的复函
Reply Letter of the State Administration of Taxation on the Collection of Individual Income Tax on Honorary Bonuses of Academicians of the Chinese Academy of Sciences
reply chinatax 1995-06-29
国家税务总局关于加强委托加工应税消费品征收管理的通知
Notice of the State Administration of Taxation on Strengthening the Collection and Management of Taxable Consumer Goods Processed Under Contract
notice chinatax 3 1995-06-26
财政部国家税务总局国家国有资产管理局关于转让国有房地产征收土地增值税中有关房地产价格评估问题的通知
Notice on Issues Concerning Real Estate Price Assessment in the Collection of Land Value-Added Tax on the Transfer of State-Owned Real Estate
notice chinatax 3 1995-06-23
国家税务总局关于确认欧洲投资银行为国际金融组织的复函
Official Reply of the State Administration of Taxation on Confirming the European Investment Bank as an International Financial Organization
reply chinatax 3 1995-06-17
国家税务总局关于我国政府和毛里求斯政府避免双重征税协定若干条文解释的通知
Notice of the State Administration of Taxation on the Interpretation of Certain Articles of the Agreement between the Government of China and the Government of Mauritius for the Avoidance of Double Taxation
notice chinatax 1995-06-16
财政部国家税务总局关于印发《农业产品征税范围注释》的通知
Notice of the Ministry of Finance and the State Administration of Taxation on Issuing the Annotation on the Scope of Taxation of Agricultural Products
policy issuance chinatax 1995-06-15
国家税务总局关于意大利航空公司有关税收问题的通知
Notice of the State Administration of Taxation on Tax Issues Concerning Alitalia
notice chinatax 1995-06-13
财政部国家税务总局关于酒类产品包装物押金征税问题的通知
Notice of the Ministry of Finance and the State Administration of Taxation on the Taxation of Deposits on Alcoholic Product Packaging
notice chinatax 3 1995-06-09
财政部国家税务总局关于吉林省遭受自然灾害企业减免城镇土地使用税问题的批复
Reply of the Ministry of Finance and the State Administration of Taxation on the Reduction and Exemption of Urban Land Use Tax for Enterprises Suffering from Natural Disasters in Jilin Province
reply chinatax 1995-06-06
国家税务总局关于被盗、丢失增值税专用发票的处理意见的通知
Notice of the State Administration of Taxation on the Handling Opinions for Stolen or Lost Special VAT Invoices
notice chinatax 9 1995-06-06
国家税务总局关于印发《增值税问题解答(之一)》的通知
Notice of the State Administration of Taxation on Issuing the 'Value-Added Tax Questions and Answers (Part I)'
policy issuance chinatax 1995-06-02
财政部国家税务总局关于土地增值税一些具体问题规定的通知
Notice of the Ministry of Finance and the State Administration of Taxation on Provisions for Specific Issues Concerning Land Appreciation Tax
notice chinatax 2 1995-05-25
国家税务总局关于用外购和委托加工收回的应税消费品连续生产应税消费品征收消费税问题的通知
Notice of the State Administration of Taxation on the Collection of Consumption Tax on Taxable Consumer Goods Produced Continuously Using Purchased or Commission-Processed Taxable Consumer Goods
notice chinatax 1995-05-19
国家税务总局关于企业所得税征收和管理范围的通知
Notice of the State Taxation Administration on the Scope of Collection and Administration of Enterprise Income Tax
notice chinatax 1995-05-18
国家税务总局关于印发《土地增值税纳税申报表》的通知
Notice of the State Administration of Taxation on Printing and Distributing the Land Appreciation Tax Declaration Form
policy issuance chinatax 1995-05-17
国家税务总局关于固定业户临时外出经营有关增值税专用发票管理问题的通知
Notice of the State Taxation Administration on Issues Concerning the Management of Special VAT Invoices for Fixed Business Households Temporarily Operating Outside Their Jurisdiction
notice chinatax 3 1995-05-16
国家税务总局关于印发《个人所得税自行申报纳税暂行办法》的通知
Notice of the State Administration of Taxation on Issuing the Interim Measures for Individual Income Tax Self-Declaration
policy issuance chinatax 15 1995-04-28
国家税务总局关于瑞士航空公司有关税收问题的通知
Notice of the State Taxation Administration on Tax Issues Concerning Swiss Air
notice chinatax 1995-04-24
国家税务总局关于外商投资企业和外国企业及外籍个人的外币收入如何折合成人民币计算缴纳税款问题的通知
Notice of the State Administration of Taxation on Issues Concerning the Conversion of Foreign Currency Income into RMB for Tax Payment by Foreign-Invested Enterprises, Foreign Enterprises, and Foreign Individuals
notice chinatax 3 1995-04-13
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