中国政策档案 Governance Archive HOLDINGS 227,292 · FONDS 111
Record · chinatax ACC. 900067489
国发〔2015〕57号

Notice of the State Administration of Taxation on Strengthening the Collection of Individual Income Tax on Investors of Law Firms and Other Intermediary Agencies Based on Verified Accounts

国家税务总局关于强化律师事务所等中介机构投资者个人所得税查账征收的通知

Issuer
Date
2002-09-29
Instrument
notice
Cited by
17
This document requires law firms and other intermediary agencies to adopt the tax collection method based on verified accounts for individual income tax on investors, and it also cancels the approval for the tax collection method of law firms as per State Council Decision No. 57 of 2015.
Full text · 原文 136 字
1.根据《国家税务总局关于公布全文失效废止、部分条款失效废止的税收规范性文件目录的公告》(国家税务总局公告2011年第2号),第三条废止。 2.根据《国务院关于第一批取消62项中央指定地方实施行政审批事项的决定》(国发〔2015〕57号),取消对律师事务所征收方式的核准。