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NOTICE OF THE STATE ADMINISTRATION OF TAXATION ON TREATING FOREIGN-INVESTED CARGO TRANSPORT ENTERPRISES AS THE TAXPAYERS ISSUING INVOICES BY THEMSELVES |
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(Letter No. 223 [2007] of the State Administration of Taxation) |
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SUBJECT : TAXATION; INVOICING; CARGO TRANSPORT |
ISSUING DEPARTMENT : STATE ADMINISTRATION OF TAXATION |
ISSUE DATE : 02/15/2007 |
IMPLEMENT DATE : 02/15/2007 |
LENGTH : 228 words |
TEXT : |
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The state taxation bureaus and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and the cities under separate state planning,
The Reply of the State Administration of Taxation on the Issue about Exempting Foreign-invested Cargo Transport Enterprises from City Maintenance and Construction Tax and Educational Surcharges (Letter No. 881 [2005] of the State Administration of Taxation) as forwarded by the State Administration of Taxation has specified that the current city maintenance and construction tax and educational surcharges shall not be imposed on foreign-invested cargo transport enterprises. Since the freight invoice and tax control system will be comprehensively promoted to and used by cargo transport enterprises from this year onward, in order to regulate the law enforcement, optimize the system operation and facilitate the administration of tax collection, upon study, it is hereby decided to uniformly treat the foreign-invested cargo transport enterprises as the taxpayers issuing invoices by themselves as of January 1, 2007, and other tax matters shall still be governed by the relevant provisions in the Notice of the State Administration of Taxation on Strengthening the Administration of Tax Collection to the Cargo Transport Sector (No. 121 [2006] of the State Administration of Taxation) and the Notice of the State Administration of Taxation on Several Tax Issues about the Cargo Transport Sector (No. 88 [2004] of the State Administration of Taxation).
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