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各省、自治区、直辖市税务局,各计划单列市税务局,海洋石油税务管理局各分局: 第八届全国人民代表大会常务委员会第五次会议于1993年12月29日通过了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,为贯彻执行这个决定,国家税务总局制定了适用涉外税收征管需要的增值税、消费税、营业税等税收申报表(中、英文对照)。 一、增值税(二种) 1.“增值税申报表”,适用于一般纳税人按期申报缴纳增值税。
The tax bureaus of various provinces, autonomous regions and municipalities directly under the Central Government, the tax bureaus of various cities separately listed in the state plan, and the branches of the Offshore Oil Taxation Administration Bureau: The 5th meeting of the Standing Committee of the Eighth National People’s Congress passed the resolution on the foreign- In order to implement this decision, the State Administration of Taxation has formulated tax returns (consumption tax, sales tax and other tax returns) (Chinese and English translations) that are applicable to the administration of foreign tax collection and administration as required by the Provisional Regulations on Taxes Applicable to Foreign Enterprises for Value Added Tax, Consumption Tax and Business Tax. First, the value-added tax (two kinds) 1. “Value-Added Tax Declaration”, applicable to the general taxpayer to declare on time to pay value-added tax.