论文部分内容阅读
4月15日财政部以(89)财税字010号文发出《关于对外商投资企业、外国公司、企业书立、领受应税凭证征、免印花税的通知》。通知内容如下:根据印花税暂行条例和印花税暂行条例施行细则第二条第四款的规定,为了有利于发展经济贸易往来和简化征纳税手续,现对中外合资企业、合作企业、外资企业和外国公司企业及其他经济组织在华的营业机构、场所缴纳印花税问题,暂作如下规定:
On April 15, the Ministry of Finance (89) issued Circular No. 010 on Cai Shui Zi, a circular on the collection and exemption of taxable certificates from foreign-funded enterprises, foreign companies and enterprises. The notice reads as follows: In accordance with the provisions of Article 2, paragraph 4, of the Provisional Regulations on Stamp Duty and the Provisional Regulations on Stamp Duty, in order to facilitate the development of economic and trade contacts and simplify the process of tax collection and levying, the joint ventures, cooperative enterprises, foreign-funded enterprises and foreign companies Enterprises and other economic organizations in China’s business outlets, places to pay stamp duty issue, the provision for the time being as follows: