论文部分内容阅读
文化娱乐税条例及施行细则已经国务院全体会议第25次会议通过,并提请全国人民代表大会常务委员会第35次会议通过,在5月3日与4日公布施行。这个条例是根据国家的文教政策、税收政策并参酌了过去各地文化娱乐税执行情况制定的。这次文化娱乐税条例的精神和特点,是减低文化事业税负,使税率合理,并且简化
The Regulations on Cultural and Entertainment Tax and Detailed Rules on Implementation of the Regulations have been approved by the 25th meeting of the plenary meeting of the State Council and submitted to the 35th meeting of the Standing Committee of the National People’s Congress for promulgation and promulgation on May 3 and 4. This regulation is based on the country’s cultural and educational policies, tax policies and taking into account the implementation of cultural entertainment taxes around the past developed. The spirit and characteristics of the ordinance on entertainment and entertainment are to reduce the burden of cultural undertakings, to make the tax rate reasonable and to simplify