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根据《国家税务总局 国家外汇管理局关于服务贸易等项目对外支付税务备案有关问题的公告》（国家税务总局 国家外汇管理局公告2013年第40号），自2013年9月1日起，本文废止。<br>
营业税,企业所得税
Record · chinatax
ACC. 900067571
Notice of the State Administration of Taxation and the State Administration of Foreign Exchange on Strengthening Tax Administration of Shipping Income of Foreign Companies and Management of Foreign Payments in International Maritime Transport
国家税务总局国家外汇管理局关于加强外国公司船舶运输收入税收管理及国际海运业对外支付管理的通知
Issuer
—
Date
2001-12-04
Instrument
notice
Cited by
2
This notice outlines tax administration requirements for foreign companies' shipping income and foreign payment procedures in international maritime transport. It has been annulled as of September 1, 2013, per a later joint announcement.