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Record · chinatax ACC. 900067827

Notice of the State Taxation Administration on Correcting the Notice on Taxation Issues Concerning Swiss Air Lines

国家税务总局关于更正国家税务总局关于瑞士航空公司有关税收问题的通知

Issuer
Date
1998-08-31
Instrument
notice
Cited by
0
This document corrects a previous notice by replacing the phrase exempting Swiss Air Lines from both business tax and enterprise income tax with an exemption only for enterprise income tax on profits from international transport operations in China.
Full text · 原文 153 字
现将《国家税务总局关于瑞士航空公司有关税收问题的通知》(国税函发[1995]168号)中“对瑞士航空公司在我国经营国际运输业务所取得的收入和利润,免予征收营业税和企业所得税”一语,更正为“对瑞士航空公司在我国经营国际运输业务所取得的利润,免予征收企业所得税。”<br> 国际税收,企业所得税,交通运输、仓储和邮政业