high
1993-12-29
Decision of the Standing Committee of the National People's Congress on the Application of Interim Regulations on Value-Added Tax, Consumption Tax, and Business Tax to Foreign-Invested Enterprises and Foreign Enterprises
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
全国人民代表大会常务委员会
npc
This decision stipulates that foreign-invested enterprises and foreign enterprises shall be subject to the interim regulations on value-added tax, consumption tax, and business tax, aligning their tax treatment with domestic enterprises.
Document Text
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Topics
tax reform
foreign investment
business regulation
Metadata
| Publisher | 全国人民代表大会常务委员会 |
| Site | npc |
| Date | 1993-12-29 |
| Category | major_policy |
| Policy Area | 税收政策 |
| CMS Category | 法律 |
| Keywords | effective:1993-12-29 |
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