中国政策档案 Governance Archive HOLDINGS 227,292 · FONDS 111
Record · chinatax ACC. 900067791
国税发〔2009〕10号

Reply of the State Administration of Taxation on Tax Treatment Issues Concerning Foreign Enterprises Selling Exhibits After Participating in Exhibitions in China

国家税务总局关于外国企业来华参展后销售展品有关税务处理问题的批复

Issuer
—
Date
1999-04-26
Instrument
reply
Cited by
0
This document provides tax treatment rules for foreign enterprises selling exhibits after exhibitions in China, and includes subsequent amendments adjusting the applicable tax rate for small-scale taxpayers from 6% to 3% and partial annulment of certain provisions.
Full text · 原文 190 字
1.根据《国家税务总局关于修改若干增值税规范性文件引用法规规章条款依据的通知》（国税发〔2009〕10号），本文第一条中“按小规模纳税人所适用的6％征收率”修改为“按小规模纳税人所适用的3％征收率”。2.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），第一条中“6%”废止，第二条废止。<br> 企业所得税,增值税