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《中华人民共和国营业税暂行条例实施细则》规定: 立法机关、司法机关、行政机关的收费,同时具备下列条件的,不征收营业税。①国务院、省级人民政府或其所属财政、物价部门,以正式文件允许收费.而且收赞标准符合文件规定的;②所收费用由立法机关、司法机关、行政机关自己直接收取的。 根据上述规定,行政事业性收费,不论其是管理
The Detailed Rules for the Implementation of the Provisional Regulations of Business Tax of the People’s Republic of China stipulate that fees charged by the legislature, judicial organs and administrative organs shall not be levied on business tax if they meet the following conditions. (1) The State Council, the provincial people’s government or the financial and price departments under their jurisdiction allow the payment of fees in the official documents, and the standards for receipt and approval comply with the provisions of the document; (2) The fees collected by the legislature, the judiciary and the administrative authorities themselves directly. According to the above provisions, administrative fees, whether it is management