中国政策档案 Governance Archive HOLDINGS 227,292 · FONDS 111
Record · chinatax ACC. 900067739

Official Reply of the State Administration of Taxation on Issues Concerning the Collection of Individual Income Tax on Interest from China Railway Construction Bonds

国家税务总局关于中国铁路建设债券利息征收个人所得税问题的批复

Issuer
Date
1999-11-11
Instrument
reply
Cited by
0
This document addresses the collection of individual income tax on interest from China Railway Construction Bonds, and notes that certain provisions have been rendered invalid by a subsequent announcement.
Full text · 原文 139 字
条款失效,根据《国家税务总局关于公布全文失效废止 部分条款失效废止的税收规范性文件目录的公告》国家税务总局公告2011年第2号,文中“发行债券的单位没有代扣代缴税款或为纳税人承担税款的,按照《中华人民共和国税收征收管理法》第四十七条的规定,由发行债券的单位缴纳应扣税款。”失效。