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各省、自治区、直辖市税务局,各计划单列市税务局,海洋石油税务管理局各分局: 根据《国务院关于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的通知》的规定,外商投资企业、外国企业和其他经济组织及其在华机构(以下简称“企业”)从1994年1月1日起,应按照《中华人民共和国印花税暂行条例》及其施行细则的规定缴纳印花税。现将有关问题明确如下: 一、企业在1993年12月31日以前书立、领受的各种应税凭证,包括合同、产权转移书据、营业帐簿、权利许可证照等,不征印花税。 二、企业1993年12月31日以前签订的应税合同,在1994年1月1日以后修改合同增加金额或原合同到期续签合同的,按规定贴花。
Tax bureaus of various provinces, autonomous regions and municipalities directly under the Central Government, branches of the tax bureaus of various cities under separate state planning, and bureaus of the Offshore Oil Taxation Bureau: According to the “Circular of the State Council on Relevant Issues Concerning the Provisional Regulations on Tax Revenue for Foreign-invested Enterprises and Foreign Enterprises Applicable to Value-added Tax, Consumption Tax and Business Tax” Stipulates that foreign-invested enterprises, foreign enterprises and other economic organizations and their agencies in China (hereinafter referred to as “enterprises”) shall, as of January 1, 1994, pay in accordance with the Provisional Regulations of the People’s Republic of China on Stamp Duty and its implementing rules Stamp duty. The relevant issues are hereby clarified as follows: 1. All kinds of taxable vouchers, including contracts, transfer of title books, business books and licenses for rights, which have been booked and accepted before December 31, 1993, are not subject to stamp duty. Second, the enterprise signed the taxable contract on December 31, 1993, after January 1, 1994 to amend the contract to increase the amount of the contract or the original contract to renew the contract, according to the provisions of decals.