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中国税收法规汇编 中英文对照pdf电子书版本下载

中国税收法规汇编  中英文对照
  • 国家税务总局涉外税务管理司编 著
  • 出版社: 北京:中国统计出版社
  • ISBN:7503714794
  • 出版时间:1994
  • 标注页数:263页
  • 文件大小:13MB
  • 文件页数:272页
  • 主题词:

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图书目录

一、流转税类 1

中华人民共和国增值税暂行条例 1

中华人民共和国增值税暂行条例实施细则 4

增值税若干具体问题的规定 9

关于协值税会计处理的规定 10

增值税专用发票使用规定 14

增值税部分货物征税范围注释(英文略) 18

中华人民共和国消费税转告条例 21

中华人民共和国消费税暂行条例实施细则 24

消费税若干具体问题的规定 27

关于消费税会计处理的规定 31

消费税征收范围注释(英文略) 33

中华人民共和国营业税暂行条例 40

中华人民共和国营业税暂行条例实施细则 43

关于营业税会计处理的规定 47

营业税税目注释(英文略) 48

全国人大常委会关于外商投资企业和外国企业适用增值税、消费税、营业税等税收暂行条例的规定 54

二、所得税类 55

中华人民共和国企业所得税暂行条例 55

中华人民共和国外商投资企业和外国企业所得税法 57

中华人民共和国外商投资企业和外国企业所得税法实施细则 61

中华人民共和国个人所得税法 75

中华人民共和国个人所科税法实施条例 78

三、其他税类 83

中华人民共和国资源税暂行条例 83

中华人民共和国土地增值税暂行条例 85

中华人民共和国印花税暂行条例 87

四、征收管理类 90

中华人民共和国税收征收管理法 90

全国人民代表大会常务委员关于惩治偷税抗税犯罪的补充确定 97

中华人民共和国发票管理办法 98

Ⅰ.Turnover Taxes 102

Provisional Regulations of the People's Republic of Chian on Value-Added Tax 102

Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-Added Tax 109

Provisions for Some Spcific Questions on Value-Added Tax 119

Provisions Concerning the Aocounting Treatments on Value-Added Tax 122

Provisions for the Use of Special Invoices of Value-Added Tax 129

Provisional Regulations of the People's Republic of China on Consumption Tax 138

Detailed Rules for the Implementartion of the Provisional Regulations of the People's Republic of China on Consumption Tax 144

Provisions for Some Specific Questions on Consumption Tax 151

Provisions Concerning the Accounting Treatments on Consumption Tax 159

Provisional Regulations of the People's Republic of China on Business Tax 162

Detailed Rules for the Implementation of Provisional Regulations of the People's Republic of China on Business Tax 167

Provisions Concerning the Acconting Treatments on Business Tax 176

Resolutions of the Standing Committee of the National People's Congress Regarding theApplication of Provisional Regulations on Value-Added Tax,Consumption Tax,Business Tax,etc,to Foreign Investment Enterprises and Foreign Enterprises 178

Ⅱ.Income Taxes 180

Provisional Regulations of the People's Republic of China on Enterprise Income Tax 180

Income Tax Law of the People's Republic of China for Enterprises with Foreign Investment and Foreign Enterprises 184

Rules for the Implementation of the Income Tax Law of the People's Republic of China for Enterprises with Foreign Investent and Foreign Enterprises 192

Individual Income Tax Law of teh People's Republic of China 207

Regulations for teh Implementation of the Individual Income Tax Law of the People's Republic of China 213

Ⅲ.Other Taxes 224

Provisional Regulations of the People's Rpublic of China on Resource Tax 224

Provisional Regulations of the People's Republic of China on Land Appreciation Tax 227

Provisional Regulations of the People's Republic of China Concerning Stamp Tax 230

Ⅳ.Tax Administration 236

The Law of the People's Republic of China Comcerning the Administration of Tax Collection 236

Supplementary Provisions of the Standing Committee of the National People,s Conress Concerning the Imposition of Pumishments in Respect of Offenses of Tax Evasion and Refuasl to Pry Tax 252

Measures of the People's Republic of China for the Control of Invoices 255

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