|
|
|
|
|
|
| |
|
|
| |
|
LETTER OF REPLY OF THE GENERAL OFFICE OF THE STATE COUNCIL ON INTERPRETATION OF ARTICLE 5 OF THE PROVISIONAL REGULATIONS OF THE PEOPLE'S REPUBLIC OF CHINA ON CITY MAINTENANCE AND CONSTRUCTION TAX |
| |
|
(No.23 [2004] of the General Office of the State Council February 27, 2004) |
| |
|
|
| |
|
|
SUBJECT : CITY MAINTENANCE & CONSTRUCTION TAX; INTERPRETATION |
ISSUING DEPARTMENT : THE GENERAL OFFICE OF THE STATE COUNCIL OF THE PEOPLE'S REPUBLIC OF CHINA |
ISSUE DATE : 02/27/2004 |
IMPLEMENT DATE : 02/27/2004 |
LENGTH : 114 words |
TEXT : |
|
Your "Request for Instructions on Determining the Withholding Agents of the Value-added Tax, Consumption Tax and Business Tax as the Withholding Agents of the City Maintenance and Construction Tax" (No. 14[2004] of the State Administration of Taxation) has been received. We hereby give the following reply upon the approval of the State Council:
The "Collection and Administration" mentioned in Article 5 of the Provisional Regulations of the People¡¯s Republic of China on City Maintenance and Construction Tax, shall include the withholding and payment or collection and payment of the city maintenance and construction tax, which shall be handled by referring to the relevant provisions on value-added tax, consumption tax and business tax without exception.
|
| For More Articles Subscribe |
|
