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国务院最近就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有关问题发出通知。主要内容是:1.关于外商投资企业和外国企业适用税种问题。外商投资企业和外国企业除适用《中华人民共和国增值税暂行条例》、《中华人民共和国消费税暂行条例》、《中华人民共和国营
The State Council recently issued a circular on the application of the Provisional Regulations on Taxes applicable to foreign-invested enterprises and foreign enterprises for value-added tax, consumption tax and business tax. The main contents are as follows: 1. Questions about tax applicable to foreign-invested enterprises and foreign enterprises. Foreign-invested enterprises and foreign enterprises in addition to the “People’s Republic of China Provisional Regulations on Value-added Tax,” “Provisional Regulations of the People’s Republic of China on Consumption Tax,” "People’s Republic of China camp