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INTERPRETATION OF THE STANDING COMMITTEE OF THE NATIONAL PEOPLE'S CONGRESS ON OTHER INVOICES FOR EXPORT REBATE AND TAX OFFSET IN THE PROVISIONS OF THE CRIMINAL LAW OF THE PEOPLE'S REPUBLIC OF CHINA |
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(Adopted at the 19th Session of the Standing Committee of the 10th National People's Congress on December 29, 2005) |
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SUBJECT : LEGAL INTERPRETATION; OTHER INVOICES FOR EXPORT REBATE AND TAX OFFSET |
ISSUING DEPARTMENT : THE STANDING COMMITTEE OF THE NATIONAL PEOPLE'S CONGRESS OF THE PEOPLE'S REPUBLIC OF CHINA |
ISSUE DATE : 12/29/2005 |
IMPLEMENT DATE : 12/29/2005 |
LENGTH : 85 words |
TEXT : |
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According to the experience of judicial practice, the Standing Committee of the National People's Congress discussed the issues concerning the definition of "other invoices for tax rebate and tax offset" described in the Criminal Law, it hereby makes an interpretation as follows:
The term "other invoices for tax rebate or tax offset" mentioned in the Criminal Law refers to the receipts, payment vouchers or tax payment vouchers which may be used for tax rebate or tax offset, rather than the special invoices for value-added tax.
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