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2008年12月15日,财政部、国家税务总局以财政部和国家税务总局令第50号、第51号和第52号公布了修订后的《中华人民共和国增值税暂行条例实施细则》(以下简称增值税实施细则)、《中华人民共和国消费税暂行条例实施细则》(以下简称消费税实施细则)和《中华人民共和国营业税暂行条例实施细则》(以下简称营业税实施细则)。新修订的三个税收实施细则将自2009年1
On December 15, 2008, the Ministry of Finance and the State Administration of Taxation promulgated the revised Detailed Rules for the Implementation of the Provisional Regulations of the People’s Republic of China on Value Added Tax with the Ministry of Finance and the State Administration of Taxation Decree No. 50, No. 51 and No. 52 The Implementation Rules for the Provisional Regulations of the People’s Republic of China on Consumption Tax (hereinafter referred to as the Detailed Implementation Rules for Value Added Tax), the Detailed Rules for the Implementation of the Provisional Regulations of the People’s Republic of China on Consumption Tax (hereinafter referred to as the Implementation Rules of the Consumption Tax) and the Detailed Rules for the Implementation of the Provisional Regulations of the PRC on Business Tax. The new revised three tax rules will be from 2009 1