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国税发[1993]034号 1993年2月22日各省、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: 《中华人民共和国税收征收管理法》(以下简称“税收征管法”)已于第七届全国人民代装大会常务委员会第二十七次会议于1992年9月4日审议通过,并于1993年1月1日起施行。现对有关滞纳税款加收滞纳金的比例问题明确如下: 现行涉外税收法律、行政法规规定,工商统一税滞纳金按日加收比例为1‰;外商投资企业和外国企业所得税
Guo Shui Fa [1993] No. 034 On February 22, 1993, 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 bureaus of the Offshore Oil Taxation Administration Bureau: The People’s Republic of China on Tax Collection and Administration (hereinafter referred to as " (Law of the People’s Republic of China) was reviewed and approved by the 27th meeting of the Standing Committee of the Seventh National People’s Congress on September 4, 1992 and came into force on January 1, 1993. The question about the proportion of late fees for late payment of taxes is as follows: According to the current tax-related laws and administrative regulations on taxation in foreign countries, the late payment of late fees for industrial and commercial taxes is 1 ‰; the income tax of foreign-invested enterprises and foreign enterprises