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Record · chinatax ACC. 900067880
财税〔2009〕61号

Notice of the Ministry of Finance and the State Administration of Taxation on Not Levying Value-Added Tax and Business Tax on Power Supply Engineering Fees

财政部国家税务总局关于供电工程贴费不征收增值税和营业税的通知

Issuer
Date
1997-09-05
Instrument
notice
Cited by
0
This notice stipulates that value-added tax and business tax shall not be levied on power supply engineering fees. However, the business tax provisions have become invalid, as referenced in a subsequent notice on废止 and失效 business tax regulatory documents.
Full text · 原文 90 字
条款失效,有关营业税规定失效。参见:《财政部 国家税务总局关于公布若干废止和失效的营业税规范性文件的通知》,财税〔2009〕61号<br> 该文件非由国家税务总局牵头制定,查询结果仅供参考