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外商投资企业实行新流转税制以来,各地陆续反映了一些执行中出现的问题,国家税务总局经研究,现将有关问题明确如下:
Since the introduction of a new turnover tax system for foreign-invested enterprises, some problems in their implementation have been reflected in various places one after another. After studying the matter, the State Administration of Taxation hereby clarifies the relevant issues as follows: