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自去年8月,国务院发布印花税暂行条例以来,对中外合资企业、合作企业、外资企业和外国公司企业在华的营业机构所书立、领受的凭证如何缴纳印花税的问题,曾引起较多的议论。原因是,上述外商投资企业和外商在华营业机构按流转额(包括产品销售收入和劳务收入)缴纳的税收,迄今仍在适用1958年公布的工商统一税条例,而该条例在公布时,曾明确已把印花税并入了工商统一税,现在重新开征印花税,那么对已包含在工商统一税之中的印花税当如何处理?这不仅为投资者所关注,也是中国税务当局一直在本着税不重征的原则研究解决的问题。为此,最近财政部发出通知,明确作出了三条规定:
Since August last year, when the State Council issued the Provisional Regulations on Stamp Duty, it has caused more discussion on how to pay stamp duty on the documents written and accepted by Chinese and foreign joint ventures, cooperative enterprises, foreign-funded enterprises and enterprises of foreign companies in China. . The reason is that the tax paid by the above-mentioned foreign-invested enterprises and foreign business offices in China on the basis of turnover (including product sales income and labor income) is still in the process of implementing the consolidated industrial and commercial tax (EIT) regulations of 1958 and the Ordinance It is clear that the stamp duty has been incorporated into the consolidated commercial and commercial tax, and the stamp duty has now been re-introduced. What is the stamp duty on the stamp duty already included in the consolidated commercial and industrial tax? This is not only the concern of investors but also the tax authorities in China Redress the principle of research to solve the problem. To this end, the Ministry of Finance recently issued a notice clearly made three provisions: