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第一条 为了贯彻落实《国务院关于个人独资企业和合伙企业征收所得税问题的通知》精神,根据《中华人民共和国个人所得税法》及其实施条例、《中华人民共和国税收征收管理法》及其实施细则的有关规定,特制定本规定。 第二条 本规定所称个人独资企业和合伙企业是指: (一)依照《中华人民共和国个人独资企业法》和《中华人民共和国合伙企业法》登记成立的个人独资企业、合伙企业; (二)依照《中华人民共和国私营企业暂行条例》登记成立的独资、合伙性质的私营企业; (三)依照《中华人民共和国律师法》登记成立的合伙制
Article 1 In order to implement the spirit of the “Circular of the State Council on the Issue of Income Taxes on Individual Proprietorship Enterprises and Partnership Enterprises”, according to the “Law of the People’s Republic of China on Individual Income Taxes” and its implementing regulations, the “Law of the People’s Republic of China on Tax Collection and Administration” and its Implementing Rules The relevant provisions of the special formulation of this provision. Article 2 The sole proprietorship enterprises and partnership enterprises mentioned in these Provisions refer to: (1) Individual-owned enterprises and partnership enterprises registered in accordance with the Law of the People’s Republic of China on Individual Proprietorship Enterprises and the Law of the People’s Republic of China on Partnership Enterprises; ) Sole-proprietorship or partnership of private enterprises registered in accordance with the Interim Regulations of the People’s Republic of China on Private Enterprises; (3) the partnership system registered in accordance with the Law of the People’s Republic of China on Lawyers