Date:2006-08-14
Source:The people's
Govemment of Hunan province
Question Concerning Taxations Applicable to Enterprise with Foreign Investment and Foreign Enterprises In addition to the Provisional Regulations On Value-Added Tax of the People's Republic of China, the Provisional Regulations on Consumption Tax of the People's Republic of China, the Provisional Regulations On Business Tax of the People's Republic of China and the Income Tax Law of the People's Republic of China for Enterprise with Foreign Investment and Foreign Enterprises which are applicable to enterprise with foreign investment and foreign enterprises, the following provisional regulations are also applicable to them: 1. The Provisional Regulation On Land Value-Added Tax of the People's Republic of China published by the State Council on December 13, 1993; 2. The Provisional Regulations On Resources Tax of the People's Republic of China published by the State Council on December 25, 1993; 3. The Provisional Regulations On Stamp Duty of the People's Republic of China published by the State Council on August 6, 1988; 4. The Provisional Regulations On Animal Slaughter Tax published by the Government Administration Council of the Central People's Government on December 19, 1950; 5. The Provisional Regulations On Urban Real Estate Tax published by the Government Administration Council of the Central People's Government on August 8, 1951; 6. The Provisional Regulations On Vehicle and Shipping License Fees published by the Government Administration Council of the Central People's Government on September 13, 1951; 7. The Provisional Regulations on Contract Tax published by the Government Administration Council of the Central People's Government on April 3, 1950.
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