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各省、自治区、直辖市和计划单列市国家税务局、地方税务局;国家外汇管理局各省、自治区、直辖市分局、外汇管理部,深圳、大连、青岛、厦门、宁波分局,各外汇指定银行:为了贯彻实施国务院批准的《外国公司船舶运输收入征税办法》(财税字〔1996〕087号,以下简称《办法》),进一步加强和完善外国公司船舶运输收入的税收管理以及国际海运业对外支付管理,根据我国税收法律法规和外汇管理的有关规定,现通知如下:一、《办法》第三条所称应纳税款的扣缴义务人是指按照国家有关规定,负责向《办法》
Autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan; the State Administration of Taxation and the local taxation bureaus; SAFE branches in provinces, autonomous regions and municipalities directly under the Central Government, foreign exchange administration departments, Shenzhen, Dalian, Qingdao, Xiamen, Ningbo branch offices and designated foreign exchange banks: The Measures for Taxing the Income of Ships Transporting by Foreign Corporations (Cai Shui Zi [1996] No. 087, hereinafter referred to as the “Measures”) approved by the State Council are to be further strengthened and perfected. The tax administration of foreign shipping revenues and the payment management of international shipping industry, According to China’s tax laws and regulations and the relevant provisions of the foreign exchange administration, we hereby notify the following: 1. The withholding agent of the tax payable referred to in Article 3 of the Measures refers to the obligatory obligor in charge of tax payment in accordance with the relevant state provisions,