国家税务总局关于外商投资企业、外国企业及外籍个人适用税种问题的通知(附英文)
国家税务总局
国家税务总局关于外商投资企业、外国企业及外籍个人适用税种问题的通知(附英文)
国家税务总局
国税发[1994]123号
各省、自治区、直辖市税务局、各计划单列市税务局，海洋石油税务管理局各分局：
最近，一些地方来文来电询问新税制改革后外商投资企业、外国企业和外籍个人适用税种范围问题，现根据有关税法和国务院国发［1994］10号《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有关问题的通知》的规定，明确如下：＃13从1994
年1月1日起，外商投资企业、外国企业和外籍个人，应适用以下工商税收法律和暂行条例：
一、全国人大1991年4月9日通过并于同日公布的《中华人民共和国外商投资企业和外国企业所得税法》；
二、全国人大1980年9月10日通过、全国人大常委会1993年10月31日修正并同日重新公布的《中华人民共和国个人所得税法》；
三、国务院1993年12月13日发布的《中华人民共和国增值税暂行条例》；
四、国务院1993年12月13日发布的《中华人民共和国消费税暂行条例》；
五、国务院1993年12月13日发布的《中华人民共和国营业税暂行条例》；
六、国务院1993年12月13日发布的《中华人民共和国土地增值税暂行条例》；
七、国务院1993年12月25日发布的《中华人民共和国资源税暂行条例》；
八、国务院1988年8月6日发布的《中华人民共和国印花税暂行条例》；
九、中央人民政府政务院1950年12月19日发布的《屠宰税暂行条例》；
十、中央人民政府政务院1951年8月8日发布的《城市房地产税暂行条例》；
十一、中央人民政府政务院1951年9月13日发布的《车船使用牌照税暂行条例》。
CIRCULAR ON QUESTIONS CONCERNING THE TAX ITEMS APPLICABLE TOENTERPRISE WITH FOREIGN INVESTMENT, FOREIGN ENTERPRISES AND INDIVIDUALFOREIGNERS
(State Administration of Taxation: 9 May 1994 Coded Guo Shui Fa[1994] No. 123)
Whole Doc.
To the tax bureaus of various provinces, autonomous regions and
municipalities, the tax bureaus of various cities with independent
planning and various sub-bureaus of the Offshore Oil Tax Administration:
Recently, we have acknowledged the receipts of letters and cables
from some localities asking about questions concerning the scope of tax
categories applicable to enterprise with foreign investment, foreign
enterprises and individual foreigners after the new tax system reform, in
accordance with related Tax Laws and the stipulations of the State Council
Circular On Questions Related to the Provisional Regulations Concerning
the Collection of Value- Added Tax, Consumption Tax and Business Tax
Applicable to enterprise with foreign investment and Foreign Enterprises,
a document of the State Council Coded Guo Fa [1994] No. 10, the questions
are hereby clarified as follows;
Beginning from January 1, 1994, the following industrial and
commercial tax laws and provisional regulations shall be applicable to
enterprise with foreign investment, foreign enterprises and individual
foreigners:
I. The Law of the People's Republic of China on Income Tax on
enterprise with foreign investment and Foreign Enterprises adopted by the
National People's Congress on April 9, 1991 and published on the same day;
II. The Individual Income Tax Law of the People's Republic of China
adopted by the National People's Congress on September 10, 1980, and
amended by the Standing Committee of the National People's Congress on
October 31, 1993 and re-published on the same day;
III. The Provisional Regulations of the People's Republic of China on
Value-Added Tax Published by the State Council on December 13, 1993;
IV. The Provisional Regulations of the People's Republic of China on
Consumption Tax published by the State Council on December 13, 1993;
V. The Provisional Regulations of the People's Republic of China on
Business Tax published by the State Council on December 13, 1993;
VI. The Provisional Regulations of the People's Republic of China on
Land Value-Added Tax published on December 13, 1993;
VII. The Provisional Regulations of the People's Republic of China on
Resources Tax published by the State Council on December 25, 1993;
VIII. The Provisional Regulations of the People's Republic of China
on Stamp Tax published by the State Council on August 6, 1988;
IX. The Provisional Regulations on Animal Slaughter Tax published by
the Government Administration Council of the Central People's Government
on December 19, 1950;
X. The Interim Regulations on Urban Real Estate Tax published by the
Government Administration Council of the Central People's Government on
August 8, 1951, and
XI. The Interim Regulations on Vehicle and Shipping License Fees
Published by the Government Administration Council of the Central People's
Government on September 13, 1951.
1994年5月11日
关于发布营运客车类型划分及等级评定等8项交通运输行业标准的公告
交通运输部
关于发布营运客车类型划分及等级评定等8项交通运输行业标准的公告
《营运客车类型划分及等级评定》等8项交通运输行业标准业经审查通过，现予发布，自2010年11月1日起实施。
8项交通运输行业标准的编号和名称是：
1．JT/T 325-2010 营运客车类型划分及等级评定（代替JT/T 325-2006）
2．JT/T 782-2010 营运客车爆胎应急安全装置技术要求
3．JT/T 783-2010 汽车空调制冷剂回收、净化、加注设备
4．JT/T 784-2010 组合结构桥梁用波形钢腹板
5．JT/T 785-2010 道路运输管理与服务系统数据交换接口
6．JT/T 786-2010 滚装船舶载运危险货物车辆积载与隔离技术要求
7．JT/T 787-2010 船舶修造和拆解单位防污染设施设备配备及操作要求
8．JT/T 788-2010 航标遥测遥控系统技术规范
以上发布的标准均为推荐性标准，由人民交通出版社出版，并在《交通标准化》刊物上公告，同时在中华人民共和国交通运输部网站上公告。
中华人民共和国交通运输部（章）
二〇一〇年八月二十日
