论文部分内容阅读
中华人民共和国财政部中华人民共和国海关总署国家税务总局公告2015年第102号经国务院批准,现公布《慈善捐赠物资免征进口税收暂行办法》,自2016年4月1日起实施。《财政部国家税务总局海关总署关于发布〈扶贫、慈善性捐赠物资免征进口税收暂行办法〉的通知》(财税[2000]152号)同时废止。
Ministry of Finance of the People’s Republic of China Announcement of the State Administration of Taxation of the General Administration of Customs of the People’s Republic of China No. 102 of 2015 With the approval of the State Council, the Interim Measures for the Exemption of Import Taxes on Charitable Donations Materials are hereby promulgated and will be implemented as of April 1, "Notice of the General Administration of Customs of the State Administration of Taxation of the Ministry of Finance on Issuing the Interim Measures on Exempting Import Taxes on Donations of Poverty Alleviation and Philanthropic Materials (Cai Shui [2000] No. 152) shall be abolished at the same time.