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Record · chinatax ACC. 900067921
财税〔2009〕61号

Notice of the Ministry of Finance and the State Administration of Taxation on Issuing the Measures for the Taxation of Shipping Income of Foreign Companies

财政部国家税务总局关于发布《外国公司船舶运输收入征税办法》的通知

Issuer
Date
1996-10-24
Instrument
notice
Cited by
4
This notice announces the issuance of the Measures for the Taxation of Shipping Income of Foreign Companies, but the provisions concerning business tax have become invalid as per a subsequent notice.
Full text · 原文 103 字
条款失效,有关营业税政策规定失效。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<br> 营业税,企业所得税