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中英对照法律资源--中国银行业监督管理委员会《贷款公司管理暂行规定》 |
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作者：无忧教育 文章来源：51education.net 点击数： 更新时间：2008-5-18 |
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or entry into force have been accomplished.<0} {0>根据协定第二十八条的规定，该协定自2006年9月1日起生效，自2007年1月1日起执行。<}0{>Subject to the provision of Article 28 of the Agreement, the Agreement shall enter into force as of September 1, 2006 and shall be implemented as of January 1,2007.<0} {0>上述协定文本，税务总局已以国税函〔2006〕138号文件印发给你们，请遵照执行。<}0{>The State Administration of Taxation has printed and distributed the text of the aforesaid Agreement to you in the Document "Guo Shui Han [2006] No. 138". Please comply with and enforce it accordingly.<0} {0> 国家税务总局 二○○七年六月十四日<}0{> State Administration of Taxation June 14, 2007<0} {0>国家税务总局关于加强代理报关业务营业税征收管理有关问题的通知（国税函[2006]第1310号）<}0{>Circular of the State Administration of Taxation concerning the Related Issues on Intensifying the Levying Management of Business Tax on Commissioned Customs Declarations，Guo Shui Han [2006] No. 1310<0} {0> 各省、自治区、直辖市和计划单列市地方税务局：<}0{> The local taxation bureaus in each province, autonomous region, municipality directly under the Central Government and city specifically designated in the state plan:<0} {0>为加强代理报关业务营业税征收管理，现将有关问题通知如下：<}0{> For the purpose of intensifying the levying management of the business tax on commissioned customs declarations, The related issues are hereby notified as follows:<0} {0> 一、 代理报关业务营业税政策<}0{> 1. Policies for the business tax on commissioned customs declarations<0} {0>代理报关业务，是指接受进出口货物收、发货人的委托，代为办理报关相关手续的业务，应按照“服务业——代理业”税目征收营业税。<}0{> "Commissioned customs declarations" means the business in which the taxpayer accepts the entrustment of the consignor and the consignee of import or export goods for handling the related customs declaration procedures, and the business tax on it shall be levied as per the tax category of "service industry-agency service". <0} {0>纳税人从事代理报关业务，以其向委托人收取的全部价款和价外费用扣除以下项目金额后的余额为计税营业额申报缴纳营业税：<}0{>When engaging in the business of commissioned customs declarations, the taxpayer shalldeclare and pay the business tax on the basis of the balance of all the fees levied from the principal and other expenses deducted by the amount of the following items:<0} {0> （一） 支付给海关的税金、签证费、滞报费、滞纳金、查验费、打单费、电子报关平台费、仓储费；<}0{> (1) tariffs, visa fees, extension fees, late payments, inspection fees, document fees, electronic customs declaration platform fees and storage fees paid to the customs;<0} {0> （二） 支付给检验检疫单位的三检费、熏蒸费、消毒费、电子保险平台费；<}0{> (2) fees of commodity inspection, sanitary inspection and animal & plant quarantine, fumigation fees, disinfection fees, and electronic insurance platform fees paid to the inspection and quarantine department;<0} {0> （三） 支付给预录入单位的预录费；<}0{> (3) pre-inputting fees paid to the pre-inputting entity; and<0} {0> （四） 国家税务总局规定的其他费用。<}0{> (4) other fees as provided for by the State Administration of Taxation<0} {0> 二、 代理报关业务的营业税征收管理<}0{> 2. Levying management of the business tax on commissioned customs declarations<0} {0>纳税人从事代理报关业务，应按其从事代理报关业务取得的全部价款和价外费用向委托人开具发票。 <}0{> When engaging in the business of commissioned customs declarations, a taxpayer shall produce invoices to the trustor in terms of all the fees levied from the principal and other expenses from the business of commissioned customs declarations.<0} {0>纳税人从事代理报关业务，应凭其取得的开具给本纳税人的发票或其它合法有效凭证作为差额征收营业税的扣除凭证。<}0{> When engaging in the business of commissioned customs declarations, A taxpayer shall take the invoices produced thereto or other valid certificates as the vouchers for deduction of business tax.<0} {0>本通知自2007年1月1日起执行。<}0{> This Circular shall enter into force as of January 1, 2007.<0} {0>国家税务总局关于外商投资产品出口企业出口产品产值比例确定问题的批复<}0{>Official Reply of the State Administration of Taxation about the Determination of Production Value Proportion of the Exported Products of Foreign-invested Export Enterprises<0} {0>青岛市国家税务局：<}0{> State Taxation Bureau of Qingdao:<0} {0> 你局《关于青岛松下电子部品（保税区）有限公司能否享受产品出口企业税收优惠问题的请示》（青国税发[2006]125号）收悉。<}0{> We have received your Request for Instructions on Whether Qingdao Malsushila Electronic Components (Free Trade Zone) Co., Ltd. May Enjoy the Tax Preference for Export Enterprises (Qing Guo Shui Fa [2006] No.125). <0} {0>现就所涉及的如何确定外商投资产品出口企业出口产品产值比例问题批复如下：<}0{>We hereby render the reply in respect of how to determine the production value proportion of the exported products of foreign-invested exportenterprises as follows:<0} {0> 依据《中华人民共和国外商投资企业和外国企业所得税法实施细则》第七十五条第（七）项的规定，外商投资举办的产品出口企业，在依照税法规定免征、减征企业所得税期满后，凡当年出口产品产值达到当年企业产品产值70%以上的，可以按照税法规定减半征收企业所得税。<}0{> Under the stipulations of Item 7 of Article 75 of the Detailed Rules for the Implementation of the Income Tax Law of the People's Republic of China for Foreign-invested Enterprises and Foreign Enterprises, foreign-invested export enterprises may pay their enterprise income taxes in half under tax laws upon the expiration of their legal tax exemption and reduction period, in the event that the value of the products exported in that year accounts for no less than 70% of their total output value in that year. <0} {0>由于此项政策适用时是针对企业的全部所得,既包括企业的自产产品销售所得,也包括其外购产品的销售所得,为准确、合理地落实此项政策，所称当年出口产品产值和当年产品产值的口径应一致，且均包括销售外购产品的产值。<}0{>Because the policy aims at the total income of an enterprise, which includes both the income from the sales of its own products and the income from the sales of purchased products, the standards for calculating the value of the products exported in that year and for calculating the total output value in that year shall be consistent, and the value of the purchased products that have been sold are included in both of the two values so as to accurately and reasonably carry out this policy.<0} {0> 国家税务总局 二○○七年四月十六日<}0{>The State Administration of Taxation April 16, 2007<0} {0>国家税务总局关于外商投资企业和外国企业取得政府补助有关所得税处理问题的批复（国税函[2007]第408号）<}0{>Official Reply of the State Administration of Taxation on How to Deal with the Income Tax on the Government Subsides Acquired by Foreign-funded Enterprises and Foreign Enterprises Guo Shui Han [2007] No. 408<0} {0>甘肃省国家税务局：<}0{> State Taxation Bureau of Gansu Province:<0} {0> 你局《甘肃省国家税务局关于耐驰（兰州）泵业有限公司政府补贴收入是否缴纳企业所得税问题的请示》（甘国税发[2006]146号）收悉。现批复如下：<}0{> We have received your Request for Instructions on Whether Netzsch (Lanzhou) Pumps Co., Ltd. Should Pay Enterprise Income Tax on Its Income from Government Subsidies (Gan Guo Shui Fa [2006] No. 146). We hereby render a reply as follows:<0} {0> 一、 外商投资企业以及外国企业在中国境内设立的机构、场所（以下称企业）以各种方式从政府无偿取得货币资产或非货币资产（以下称政府补助），应分别以下情况进行税务处理：<}0{> 1. The various forms of monetary assets or non-monetary assets gratuitously acquired from the government (hereinafter referred to as government subsidies) by the agencies and offices set up by foreign-funded enterprises and foreign enterprises inside China (hereinafter referred to as enterprises) shall be dealt with respectively in light of the following circumstances:<0} {0> （一） 按照法律、行政法规和国务院规定，企业取得的政府补助免予征收企业所得税的，企业对取得的该项政府补助按接受投资处理，即接受的政府补助资产按有关接受投资资产的税务处理规定计价并可以计算折旧或摊销；该项政府补助资产的价值不计入企业的应纳税所得额。<}0{> (1) Subject to the laws, regulations and the provisions of the State Council, if the government subsides acquired by the enterprises are exempted from enterprise income tax, such government subsides acquired by the enterprises shall be taken as investments, that is to say, the assets of government subsides as accepted shall be assessed and may be depreciated or amortized in light of the taxation treatments for investment assets, and the value of such government subsides are not calculated into the amount of taxable incomes of the enterprises.<0} {0> （二） 除本条第（一）项规定情形外，企业取得的政府补助符合以下条件之一的，该政府补助额不记入企业当期损益，但应对以该政府补助所购置或形成的资产，按扣减该政府补助额后的价值计算成本、折旧或摊销。<}0{> (2) Unless it is under the circumstance as prescribed in Item (1) of this Article, if the government subsides acquired by the enterprises satisfies any of the following conditions, they may not be calculated into current losses and profits of the enterprises, but the assets purchased or formed by the said government subsides shall be estimated, depreciated or amortized after deduction of the amount of government subsides:<0} {0>1． 政府补助的资产为企业长期拥有的非流动资产；<}0{> (a) The assets from government subsidies are the non-current assets an enterprise owns for a long time; or<0} {0> 2． 企业虽以流动资产形式取得政府补助，但已经或必须按政府补助条件用于非流动资产的购置、建造或改良投入。<}0{> (b) An enterprise has acquired government subsidies in the form of current assets, but it has used or must use such subsidies for purchase, construction or improvement of non-current assets in accordance with the requirements for government subsidies.<0} {0> （三） 企业取得的政府补助不属于本条第（一）项和第（二）项规定情形的，该政府补助额应计入企业当期损益计算缴纳企业所得税。<}0{> (3) Where the government subsidies acquired by an enterprise do not fall into the circumstances as provided in items (1) or (2) of this Article, the amount of government subsidies shall be calculated into the current losses and profits of the enterprise, and the enterprise income tax shall be paid by the enterprise.<0} {0> 二、 按本批复规定进行税务处理，涉及补税或者退税的，按《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办理。<}0{> 2. Where the taxation treatment is dealt with in accordance with the present Reply, and the tax repayment or refund is involved, it shall be dealt with under the Law of the People's Republic of China on the Administration of Tax Collection and the detailed rules for the implementation thereof.<0} {0>国家税务总局关于外商投资企业和外国企业征收城镇土地使用税问题的批复<}0{>Official Reply of the State Administration of Taxation about Levy of Urban Land Use Tax of Foreign-invested Enterprises and Foreign Enterpr 上一页 [1] [2] [3] [4] [5] [6] [7] [8] [9] [10] ... 下一页 >> 实践证明经常访问无忧英语教育网 www.51education.net ,能迅速提高你的英语学习能力!积沙成塔,不断提高! 本站所提供的所有信息仅供学校课堂教学及英语学习者学习研究之用，其著作权归原作者及媒体所有。 |
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