of the amount of business revenue.” In order to further encourage the

the amendment shall become effective as of October 1, 1986.

15, 1985, Interim Provisions Concerning the Imposition of Consolidated

15, 1985, Interim Provisions Concerning the Imposition of Consolidated

This Provision shall become effective as of October 1, 1986.

执行。

(October 6, 1986)

信用社所得税法进行细则》第一十肆条规定,核定收益率,暂以总收入额的1伍%为应纳税的所得额,总计征收所得税。”为了特别鼓励代表机构开始展览业务,照顾表示机构之间利益率水平高低不一的实际情况,经请示国务院承认,现决定对常驻代表机关的表决收益率由一五%减按拾%

for Foreign Enterprises, be calculated and determined on the basis of an

经国务院批准,笔者部于一九八伍年8月101四日公布了《对别国洋行常驻代表机构征收工商联合税、集团所得税的暂行规定》,当中第六条规定:对常驻代表机构“应征收的公司所得税,除了能够提供可靠的工本、开支凭证,正确总结应纳税所得额的以外,应依据《中国国外

of business revenue”, shall be amended as follows: “tax shall …… be

This English document is coming from the “LAWS AND REGULATIONS OF THE

亚洲城ca88com,英文本源自中国务院法制局编写翻译,
中国法制出版社出版的《中国涉及外国法规汇编》(1991年7月版).

With the approval of the State Council, this Ministry promulgated, on
May

AND SPECIFIED RATE OF PROFIT FOR TAXATION ON THE RESIDENT REPRESENTATIVE

(September 29, 1986)

商厦所得税法试行细则》第一拾四条规定,核定收益率,暂以营业收入额的15%为应纳税的所得额,计算征收所得税。”为了越发鼓励代表机构开始展览业务,照顾表示机构之间收益率水平高低不①的实际景况,经请示国务院认同,现决定对常驻代表机关的决策利益率由15%减按十%

and Enterprise Income Tax on the Resident Representative Offices of

当产生歧意时,
应以www.ca888.com,法律法规表露单位颁发的华语原来的小说为准.

which is compiled by the Brueau of Legislative Affairs of the State

revenue”. The aforesaid amendment shall be announced by your Ministry,
and

15% to 10%.

consideration of the actual condition of the differences in profit rates

Important Notice: (注意事项)

REPLY OF THE STATE COUNCIL TO THE REPORT SUBMITTED BY THE MINISTRYOF
FINANCE REQUESTING THE INSTRUCTION ON THE REDUCTION OF THE APPRAISEDAND
SPECIFIED RATE OF PROFIT FOR TAXATION ON THE RESIDENT
REPRESENTATIVEOFFICES OF FOREIGN ENTERPR

consideration of the actual condition of the differences in profit rates

Foreign Enterprises: The provisions in Article 4 which read, “tax shall

发文单位:财政部 中国财政部

15% to 10%.

the State Council, to reduce, for the benefit of the resident

…… be calculated and determined on the basis of an appraised and

…… be calculated and determined on the basis of an appraised and

calculated and determined on the basis of an appraised and specified
rate

亚州城娱乐官网手机版,当爆发歧意时, 应以法律法规发表单位公布的普通话原作为准.

Representative Offices of Foreign Enterprises, and Article 4 of these

OF FINANCE REQUESTING THE INSTRUCTION ON THE REDUCTION OF THE APPRAISED

the Implementation of the Income Tax Law of the People’s Republic of
China

This Provision shall become effective as of October 1, 1986.

In case of discrepancy, the original version in Chinese shall prevail.

PEOPLE’S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS” (1991.7)

Legal System Publishing House.

英文本源自中国务院法制局编写翻译,
中华人民共和国法制出版社出版的《中夏族民共和国涉外法规汇编》(1九玖二年3月版).

which is compiled by the Brueau of Legislative Affairs of the State

REPLY OF THE STATE COUNCIL TO THE REPORT SUBMITTED BY THE MINISTRYOF
FINANCE REQUESTING THE INSTRUCTION ON THE REDUCTION OF THE APPRAISEDAND
SPECIFIED RATE OF PROFIT FOR TAXATION ON THE RESIDENT
REPRESENTATIVEOFFICES OF FOREIGN ENTERPR

(September 29, 1986)

between the representative offices, it is decided, with the approval of

concerning the Imposition of Consolidated Industrial and Commercial Tax

Representative Offices of Foreign Enterprises, and Article 4 of these

【注】 (September 29, 1986)

tax, except for those cases in which accurate cost and expense vouchers

发布日期:1986-10-6

aforesaid representative offices to expand business operations, and in

Whole Document (法规)

In case of discrepancy, the original version in Chinese shall prevail.

Provisions of the Ministry of Finance of the People’s Republic of China

Appendix:

REPRESENTATIVE OFFICES OF FOREIGN ENTERPRISES

AND SPECIFIED RATE OF PROFIT FOR TAXATION ON THE RESIDENT REPRESENTATIVE

and Enterprise Income Tax on the Resident Representative Offices of

OFFICES OF FOREIGN ENTERPRISES

The State Council hereby approves the following amendment to the Interim

Provisions stipulates “in respect of the assessment of enterprise income

Industrial and Commercial Tax and Enterprise Income Tax on the Resident

of business revenue”, shall be amended as follows: “tax shall …… be

CIRCULAR OF THE MINISTRY OF FINANCE CONCERNING THE REDUCTION OF THE

appraised and specified rate of profit, provisionally determined to be
15%

执行。

Industrial and Commercial Tax and Enterprise Income Tax on the Resident

经国务院批准,作者部于一九八伍年四月1011日发表了《对别国洋行常驻代表机构征收中华全国工商业联合会见税、公司所得税的暂行规定》,个中第伍条规定:对常驻代表机构“应征收的集团所得税,除了能够提供可信的本金、耗费凭证,正确计算应纳税所得额的以外,应依照《中国外国

【注】 (September 29, 1986)

发文单位:财政部 中国财政部

representative offices, the appraised and specified rate of profit from

the amendment shall become effective as of October 1, 1986.

The State Council hereby approves the following amendment to the Interim

between the representative offices, it is decided, with the approval of

specified rate of profit, provisionally determined to be 15% of the
amount

OFFICES OF FOREIGN ENTERPRISES

ISES

APPRAISED AND SPECIFIED RATE OF PROFIT FOR TAXATION ON THE RESIDENT

calculated and determined on the basis of an appraised and specified
rate

With the approval of the State Council, this Ministry promulgated, on
May

APPRAISED AND SPECIFIED RATE OF PROFIT FOR TAXATION ON THE RESIDENT

appraised and specified rate of profit, provisionally determined to be
15%

concerning the Imposition of Consolidated Industrial and Commercial Tax

shall, in accordance with the provisions of Article 24 of the Rules for

CIRCULAR OF THE MINISTRY OF FINANCE CONCERNING THE REDUCTION OF THE

of profit, provisionally determined to be 10% of the amount of business

公布日期:1九九零-10-六

Provisions stipulates “in respect of the assessment of enterprise income

REPLY OF THE STATE COUNCIL TO THE REPORT SUBMITTED BY THE MINISTRY

aforesaid representative offices to expand business operations, and in

推行日期:198八-10-陆

PEOPLE’S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS” (1991.7)

Legal System Publishing House.

specified rate of profit, provisionally determined to be 15% of the
amount

of profit, provisionally determined to be 10% of the amount of business

OF FINANCE REQUESTING THE INSTRUCTION ON THE REDUCTION OF THE APPRAISED

REPRESENTATIVE OFFICES OF FOREIGN ENTERPRISES

can be provided and where the correct amount of tax can be calculated,
tax

of the amount of business revenue.” In order to further encourage the

This English document is coming from the “LAWS AND REGULATIONS OF THE

the Implementation of the Income Tax Law of the People’s Republic of
China

Important Notice: (注意事项)

shall, in accordance with the provisions of Article 24 of the Rules for

施行日期:1986-10-6

Whole Document (法规)

本规定自一9捌陆年三月十三日起实行。>附英文)

can be provided and where the correct amount of tax can be calculated,
tax

representative offices, the appraised and specified rate of profit from

发文标题:关于对海外公司常驻代表机关下落核定利益率征税难题的通报(附英文)

the State Council, to reduce, for the benefit of the resident

Provisions of the Ministry of Finance of the People’s Republic of China

Council of the People’s Republic of China, and is published by the China

(October 6, 1986)

tax, except for those cases in which accurate cost and expense vouchers

Foreign Enterprises: The provisions in Article 4 which read, “tax shall

ISES

for Foreign Enterprises, be calculated and determined on the basis of an

REPLY OF THE STATE COUNCIL TO THE REPORT SUBMITTED BY THE MINISTRY

revenue”. The aforesaid amendment shall be announced by your Ministry,
and

Appendix:

Council of the People’s Republic of China, and is published by the China

本规定自一98六年三月十一二17日起试行。>附英文)

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