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国家税务总局 国税发[1994]070号 1994年3月6日 我局于一九九四年一月十八日以国税明电[1994]020号下发了《关于一九九三年十二月三十一日前公布的有关外国企业常驻代表机构计征流转税的规定处理办法的通知》,现补发文件如下: 《中华人民共和国营业税暂行条例》及其实施细则已于一九九四年一月一日起实施。在此之前发布的关于外国企业常驻代表机构征税的文件,经审核有关计征流转税的规定部分,原则上仍
Guo Shui Fa [1994] No. 070 of the State Administration of Taxation On March 6, 1994, on January 18, 1994, the State Administration of Taxation issued Guoshui Mingdian [1994] No. 020 on January 18, Circular of the People’s Republic of China on the Provisions of the Permanent Representative Offices of Foreign Enterprises on Handling the Provisions on the Circulation Taxes, promulgated by January 31, is as follows: The Interim Regulations of the People’s Republic of China on Business Sales Tax and its Implementing Rules have been promulgated in 1994 January 1, the date of implementation. Prior to the release of the documents on the taxation of the permanent representative offices of foreign enterprises, after reviewing the relevant provisions on the collection of turnover tax, in principle,