【2006】 s State Administration of Taxation issued No

							¡¾2006¡¿ s State Administration of Taxation issued No. 062 have expired
or revoked tax regulatory b
Second, some provisions of the expired or revoked regulations related
to the tax authorities and regulatory documents 94
1. "State Administration of Taxation issued <value-added part
of the scope of taxation of goods Notes> Notice" (Guo Shui Fa
¡²1993¡³ 151) first.
2. "State Administration of Taxation on a number of value-added
tax levied Issues" (Guo Shui Fa ¡²1994¡³ 122) Article VI (d)
"To help improve the efficiency of special billing invoice, the
seller can advance in the sales invoices flat section in the stamp
engraved with their name, address, telephone number, taxpayer
registration number of the special stamp. seal must be clear. If the
above changes, you must promptly change ", (5)", "State
Administration of Taxation on the value-added tax invoices use the
notice "(Tax Akiyoshi T ¡²1994¡³ 035) third said 'the sale of
electricity or running water can be produced using the tax authorities
external special computer issue special invoices and receipts', is
available for power sector and water companies can use the computer to
issue special invoices, but must obtain and purchase the supervision
of tax authorities, external invoices. "
Three. "State Administration of Taxation on Strengthening the
Management of VAT Notice" (Guo Shui Fa ¡²1995¡³ No. 192) first (b)
"commercial enterprises to accept investments, donations and
distribution of goods, the procedures for input VAT deduction.
According to" State Administration of Taxation on VAT collection
and control of notice "(Guo Shui Fa ¡²1995¡³ No. 015) provides
general VAT taxpayers purchasing goods input tax deductible,
commercial enterprises have to pay for the goods purchased before we
can declare the amount of deductible input tax. on commercial
enterprises to accept investments, donations and distribution of goods
to the time of receipt of VAT deductible input tax for the declaration
of the time. In the declaration of taxpayers deduct input VAT shall
provide investment, donations and distribution of goods in the
contract or evidence, "(d)" goods purchased in installments
deducted time. commercial enterprises to take goods purchased in
installments, any place the seller is first full invoice, the buyer
then the time the contract installment payments situation, the input
tax deductible amount of time should be paid on all payments
completed, then it can declare the deductible input VAT of the goods
", ( 5) "value-added tax general taxpayer under paragraphs
(c), (d) provides that the tax authorities the amount of input tax
from the taxpayer to exclude the current period, and more proceeds
from the invoice that the future whether or not payments are not
report included input tax deduction. "
4. "State Administration of Taxation on VAT collection and a
number of issues notice" (Guo Shui Fa ¡²1996¡³ 155) fourth.
5. "State Administration of Taxation on VAT import duty free
sales problems of notice" (Guo Shui Fa ¡²1994¡³ 062 ºÅ) second.
6. "State Administration of Taxation on food companies to add
value-added tax management issues notice" (Guo Shui Han ¡²1999¡³
829 ºÅ) second.
7. "State Administration of Taxation on Adjusting the Feed feed
production enterprises exempt from VAT Notice of the approval
process" (State Administration of Taxation ¡²2003¡³ 114) second.
8. "State Administration of Taxation on input VAT deduction rail
freight issues related to the" Supplementary Notice (Guo Shui Han
¡²2003¡³ 970 ºÅ) first.
9. "State Administration of Taxation issued <value-added tax
provisions of a number of specific problems> of notice" (Guo
Shui Fa ¡²1993¡³ No. 154) first (c) "financial leasing business,
regardless of whether the lease transfers ownership of the goods to
the lessee, VAT no. "
10. "On the issuance of <value added tax general taxpayer
application finds ways> of notice" (Guo Shui Fa ¡²1994¡³ No.
059) the second, third, fifth article.
11. , "The State Administration of Taxation on VAT collection and
control of notice" (Guo Shui Fa ¡²1995¡³ 015 ºÅ) first paragraph of
Article (a) "in violation of VAT invoices (hereinafter referred
to special invoice) Use of general tax people, according to "The
People's Republic of China on Tax Collection and Administration
Law", "VAT invoices Use" provisions and related
penalties. State Tax approved by the county level and above, within
six months to stop the use of invoices, collection of balance The
invoices and order deadline integrity of invoices taxpayers use the
system, still fail to meet requirements of the Late, by land, above
the level approved by the State Tax Bureau, to extend the deadline to
stop using the special invoices ", the second, Article III (b)
"on the taxpayers purchasing goods, taxable services to obtain
the special invoices" voucher "," deduction form
", which do not meet the" VAT invoices Use "issued by
the requirements, not as a tax deduction certificate. on the loss of
special invoices "voucher" or "deduction form",
and for whatever reason, are not allowed to offset the input tax
section (obtained from the other copy of the stub and shall not act as
credit document) " .
12. "State Administration of Taxation issued <VAT Questions
(Part One)> Notice" (Guo Shui Han ¡²1995¡³ 288 issued) Article.
13. "State Administration of Taxation on VAT policy issues a
number of tax approval" (Guoshuihan ¡²2001¡³ 248) second.
14. "State Administration of Taxation on Adjusting the part of
the summary way to a specific value-added tax levy rate of sale of
goods act notice" (Guo Shui Fa ¡²1998¡³ 122) Article.
15. "State Taxation Administration issuing the VAT invoice on the
issue of notice" (Guo Shui Fa ¡²1996¡³ 166) first.
16. "State Administration of Taxation on tax control system of
the VAT number of security issues notice" (Guo Shui Fa ¡²2000¡³
183) first.
17. "State Administration of Taxation issued" Nationalism
Administration of Taxation on tax control system of the VAT
anti-counterfeiting notice> notice "(Guo Shui Fa ¡²2000¡³ No.
191) the first and the third.
18. "State Administration of Taxation issued <value-added tax
control system security management approach> of notice" (Guo
Shui Fa ¡²¡³ No. 221 of 1999) Article, Article VI.
19. "State Administration of Taxation on VAT invoices use and
environmental issues" (State Administration of Taxation ¡²1995¡³
193) first, second, third, fourth, fifth, the sixth article.
20. "State Administration of Taxation on the rural power system
in the rural power grid maintenance fees approved the exemption of
value-added tax issues" (Guo Shui Han ¡²2002¡³ 421) third.
21. "State Administration of Taxation on VAT notice a few
operational issues" (Guo Shui Fa ¡²1994¡³ 186) third.
22. "State Administration of Taxation on Some Tax Business Tax
Issues" (Guo Shui Fa ¡²1994¡³ No. 159) Article, Article VIII,
Article IX, Article.
23. "State Administration of Taxation on oil and gas fields to
provide their unit-based oil and gas field services business tax
issues notice" (State Administration of Taxation ¡²1995¡³ No. 132)
the first, fourth.
24. "State Administration of Taxation on the telecommunications
sector, the business tax related business issues notice" (Guo
Shui Fa ¡²2000¡³ 143), the second "the telecommunications sector
has a price phone card sales tax liability arises on time for the sale
of telephone cards and obtain Vending income or Vending revenue
obtained credentials to obtain the day of their turnover to the
purchaser (including distributors) be charged the full price and other
charges. " "The telecommunications sector has a price phone
card business income tax by Vending, the advance payment account of
the advance payment can be accumulated within three years phased into
operating income, as required to pay sales tax. Have income tax
revenue than Vending , and has been part of Dona can be written off
periodically in turnover within three years. "
25. "State Administration of Taxation issued <finance and
insurance business tax reporting management methods> of
notice" (Guo Shui Fa ¡²2002¡³ 009 ºÅ) 18th article.
26. "State Administration of Taxation on the freight
transportation business tax taxpayer informed of the situation
again" (Guo Shui Han ¡²2003¡³ No. 1360) third.
27. "State Administration of Taxation on the freight
transportation business tax situation of the third taxpayer
notification" (Guo Shui Han ¡²2003¡³ No. 1393) first, second.
28. "State Administration of Taxation, Ministry of Geology and
Mineral Resources on the taxation of Geological Exploration
Supplementary Notice" (Guo Shui Han ¡²1996¡³ 656 ºÅ hair) first.
29. "State Administration of Taxation, the State Economic and
Trade Commission on the 10 scientific research institutions under the
State Administration of Tax Collection management issues after the
notice" (Guo Shui Fa ¡²1999¡³ 135) first.
30. "State Administration of Taxation to obtain taxable income on
tax collection forces the issue of approval" (Guo Shui Han ¡²2000¡³
No. 466) first.
31. "State Administration of Taxation on mechanized road Bengbu
Agency approved tax problem" (Guo Shui Han ¡²2000¡³ 076 ºÅ) first.
32. "State Administration of Taxation on Consumption Tax in Tax
Issues" (Guo Shui Fa ¡²1994¡³ 130) Article (1) "According to
the consumption tax law, purchased or commissioned for use for
processing a continuous production of taxable consumer goods have been
tax consumer goods in the consumption tax levied can be purchased
already tax deduction of the purchase price of consumer goods or
processed goods have been collected and remitted to tax the
consumption tax ", (c)" of the company purchased or
processed with the already taxed vehicle tires (inner tubes or tire)
Continuous production of automobile tires; with purchased or processed
has continuously produced motorcycle motorcycle tax (if purchased two
motorcycles modified with a three-wheeled motorcycle), in the
consumption tax levied when purchasing or deduction tax commission has
processed the purchase price of automobile tires and motorcycle
consumption tax already paid tax or consumption tax levied. "
33. "State Administration of Taxation on a number of gold and
silver jewelry consumption tax collection and administration of
Issues" (Guo Shui Fa ¡²1995¡³ 063 ºÅ) first, second, third, fourth,
sixth article.
34. "State Administration of Taxation on Strengthening the
Collection and Management of taxable consumer goods contracted for
processing notice" (Guo Shui Fa ¡²1995¡³ 122) first.
35. "State Administration of Taxation on Implement" the
State Council on Adjusting the tobacco and cigarette price and tax
policies> emergency notification "(Guo Shui Fa ¡²1998¡³ No. 121)
first (1)", "notice" provisions of a class of tobacco
that tobacco production Enterprises per box (50000) Sales Price
(excluding VAT should be collected from the purchaser of tax, the same
below) in 6410 yuan (inclusive) or more cigarettes; 2, three types of
cigarettes that each big box sale price higher than the 2,137 yuan
(inclusive), less than 6410 yuan a cigarette; four, five types of
cigarettes, means the sale price of each big box of cigarettes in 2137
yuan less. the taxpayer has produced all brands of cigarettes,
cigarette manufacturers by 1998 on June 31 before the same brand, size
of the selling price of the cigarette tax category; new brands of
cigarettes, according to the actual selling price of the tax
classification ", (b)" as the standard tax returns, to avoid
the cigarette excise tax classification standards and cigarette
manufacturers confuse the quality and grade standards, the
"notice" provisions of a class of cigarette excise tax
classification changed its name to A cigarette, two, three cigarettes,
cigarette tax category renamed B, four, five cigarette tax category C
tobacco renamed ", (d)" the taxpayer of cigarettes produced
for own use shall, in accordance with the grade specifications
produced by the taxpayer selling price of cigarettes to determine the
type and applicable tax rates, not sales price of cigarettes with the
brand and specification, and all A cigarette in accordance with the
50% tax rate ", (e)" commission processing, cigarette in
accordance with the specifications of the entrusted same brand and
type of cigarette tax rate applicable taxes. not the same brand and
specification of the cigarette, all in accordance with the Group of 50
cigarettes % rate of tax. " (F) "white pack of cigarettes,
hand-rolled cigarettes, without the approval of the State Council,
businesses and individuals into the scheme of production of
cigarettes, all in accordance with the Group tax rate of 50% of
cigarettes", the second and third.
36. "State Administration of Taxation on Adjusting the tobacco
and cigarette prices and tax policies of the supplementary
notice" (Guo Shui Han ¡²1998¡³ 524 ºÅ hair) first, second, third,
fourth.
37. "State Administration of Taxation issued <gold and silver
jewelry excise tax collection and management> of the notice"
(Guo Shui Fa ¡²1994¡³ 267) Article, Article V, Article VII, Article
VIII.
38. "State Administration of Taxation issued" Consumption
Tax on the scope of the Notes> Notice "(Guo Shui Fa ¡²1993¡³ No.
153) and Article VII, VIII.
39. "State Administration of Taxation on the engineering survey
and design unit of Corporate Income Tax Reform Issues" (Guo Shui
Fa ¡²2001¡³ 060 ºÅ) first.
40. "State Administration of Taxation on corporate income tax
issues related to Merger and Division of notice" (Guo Shui Fa
¡²2000¡³ 119) first (1) "merger of enterprises and companies are
combined to achieve the merger to shareholders, the Company
repurchased shares, returned to purchase price and issue price
difference between the stock transfer should be used as income or
loss. "
41. "State Administration of Taxation issued <urban and rural
credit cooperatives in a number of tax, financial problems of
Provisional Regulations> Notice" (Guo Shui Fa ¡²1996¡³ 231)
Article, Article IV.
42. "State Administration of Taxation on Several Issues
Concerning the Enterprise Income Tax" (Guo Shui Fa ¡²1994¡³ 132)
the first and the third.
43. "State Administration of Taxation on Enterprise Income Tax
Notice of several specific issues" (Guo Shui Fa ¡²1994¡³ No. 229)
the second, third.
44. "State Administration of Taxation issued <on strengthening
the central government corporate income tax collection management
advice> of notice" (Guo Shui Fa ¡²1995¡³ 188) fourth.
45. "State Administration of Taxation on strict control of the
scope of verification collection of enterprise income tax notice"
(State Administration of Taxation ¡²1996¡³ 200) third, fourth.
46. "State Administration of Taxation issued" Enterprise
technology development expenses tax deduction management practices>
of notice "(Guo Shui Fa ¡²1999¡³ No. 049) the second, fourth,
fifth, sixth Article, Article XVI.
47. "Radio and Television State Administration of Taxation on
corporate income tax and institutions to inform a number of
issues" (Guo Shui Fa ¡²2001¡³ 015 ºÅ) second.
48. "State Administration of Taxation on Enterprise Income Tax
Notice of several business issues" (Guo Shui Fa ¡²1994¡³ No. 250)
the second, third, fourth, fifth article.
49. "State Administration of Taxation issued" That the
Electricity Enterprise Income Tax Measures> Notice "(Guo Shui
Fa ¡²1998¡³ 134) Article VII, VIII, IX, Article, Article, Article XII.
50. "State Administration of Taxation after the reform on
judicial notary public notice of the Income Tax" (Guo Shui Han
¡²2001¡³ 739) Article.
51. "State Administration of Taxation issued <strengthen the
corporate income tax collection and management summary Interim
Measures> Notice" (Guo Shui Fa ¡²1995¡³ No. 198) the first,
third, fourth, fifth, sixth article.
52. "State Administration of Taxation on the welfare lottery
issuing agencies to pay income tax of notice" (Guo Shui Fa ¡²1999¡³
100) second.
53. "State Administration of Taxation issued <institutions,
social organizations, private non-enterprise units of enterprise
income tax collection and management> of the notice" (Guo Shui
Fa ¡²1999¡³ 065 ºÅ) Article VIII (a) "institution where the cause of
the implementation of the State Council unit staff wage system, in
accordance with the provisions of the wage standards in pre-tax
deduction, exceeds the wages paid are not allowed in pre-tax
deduction; approved by the state authorities concerned, the
implementation of total wages and economic institutions linked by the
tax authority, can be linked to measures approved in the work
efficiency wages, the number of actual payment of tax deduction in;
approved by Efficiency in a way to extract wage wage, lower than the
year part of the actual payroll, paid in subsequent years when the tax
deduction. who does not perform the above two methods of public
institutions under a unified tax deduction tax wage. social
organizations, private non-enterprise units in the implementation of
the wage deduction cf institutions. institutions, social groups,
private non-enterprise units in the wage system and wage standards
should be reported to the competent tax authorities for the record
", (b)" institutions, social organizations, private
non-enterprise units workers union funds, employee benefits, employee
education expenses, in accordance with the preceding paragraph were
allow pre-tax payroll deduction standard 2%, 14%, 1.5% of net. but in
fact the direct costs charged to, and in the calculation of taxable
income may not deduct ", Article IX (b)" public institution,
social organizations, private non-enterprise units of fixed assets
should generally use straight-line depreciation method or production
method; need to use other depreciation methods, can apply to the
competent tax authorities, upon verification and approval to use other
depreciation methods, "the first fourteen.
54. "State Administration of Taxation on Some Business Tax City
Commercial Bank Issues" (Guo Shui Fa ¡²1999¡³ 227) Article.
55. "State Administration of Taxation on telecommunications
issues related to corporate income tax notice" (Guo Shui Fa
¡²2000¡³ 147) fourth.
56. "State Administration of Taxation issued <total body
extraction of management fees deducted before the examination and
approval> of the notice" (Guo Shui Fa ¡²1996¡³ 177) fourth.
57. , "The State Administration of Taxation on the extraction of
total body examination and approval of management fees deducted before
the supplementary notice" (Guo Shui Han ¡²1999¡³ 136) Article VII.
58. "State Administration of Taxation on aggregate (combined) a
unified enterprise tax calculation, classification management, prepaid
local, centralized clearing Income Tax Issues" (Guo Shui Fa
¡²2001¡³ No. 013) and Article VII.
59. "State Administration of Taxation on a variety of railway
transportation enterprises pay income tax of notice" (Guo Shui Fa
¡²1998¡³ 062 ºÅ) first.
60. "State Administration of Taxation on the restructuring of
China Life Insurance Company after the notice of income tax related
issues" (Guo Shui Han ¡²2004¡³ No. 627) first.
61. "State Administration of Taxation on Scientific Research
Institutions to enjoy enterprise income tax preferential policies of
the additional notice" (Guo Shui Fa ¡²2002¡³ 036 ºÅ) first.
62. "State Administration of Taxation has been abolished and the
delegation of the interface between corporate income tax matters for
approval of notice" (Guoshuihan ¡²2004¡³ No. 963) the first,
second.
63. "State Administration of Taxation General Administration of
Civil Aviation of China General Administration of their companies to
pay Income Tax Issues" (Guo Shui Fa ¡²1994¡³ 067 ºÅ) first, second,
third, fourth, fifth, sixth Article.
64. "State Administration of Taxation on corporate income tax and
outside sources to conduct surveys to inform" (Guo Shui Fa ¡²1994¡³
No. 265) first.
65. "Run the State Administration of Taxation on Income Tax Levy
and Exemption of Reply" (Guo Shui Han ¡²1996¡³ 138), the first,
second.
66. "Foreign enterprises pay income tax on the Issues" (Guo
Shui Fa ¡²1994¡³ No. 220) the first, second.
67. "State Administration of Taxation on the average selling
price of fertilizer after the implementation of integrated tax,
financial deal with the problem of notice" (Guo Shui Han ¡²1996¡³
663 ºÅ hair) first, second, third, fourth.
68. "State Administration of Taxation on Strengthening the
National Supply and Marketing Cooperatives directly under the
Financial Control" (Guo Shui Han ¡²1996¡³ 664 ºÅ hair) Article (c)
"property losses and investment losses on the approval of the
issue. Enterprises and property damage occurring investment losses,
reported approval by the State Administration of Taxation can be
included in the company's current profit and loss. "
69. "State Administration of Taxation on personal income tax
evasion case investigation in the issue of supplementary notice"
(Guo Shui Han made ¡²1996¡³ No. 602) the first, second, seventh article.
70. "State Administration of Taxation on Further Strengthening
the personal income tax on high income earners levy Control" (Guo
Shui Fa ¡²2001¡³ 057 ºÅ) Article.
71. "State Administration of Taxation on Strengthening the
individual shareholders account fund interest income of Individual
Income Tax Notice of Work" (Guo Shui Han ¡²1999¡³ 697) second.
72. "State Administration of Taxation on <letter of transfer
tax provisions of the export goods>'s notice" (Guo Shui Fa
¡²1995¡³ 037 ºÅ) first, second and third.
73. "State Administration of Taxation, special taxation on the
export of goods to examine the issues of electronic information
notice" (Guo Shui Han ¡²2003¡³ No. 1392) first, second (a)
"VAT invoice is August 1, 2003 issued prior to The ";
(b)" VAT on goods purchased or ordinary invoices had not been
included VAT forgery prevention tax, auditing and system monitoring
range. "
74. "State Administration of Taxation issued <Export Rebates
(Exemption) Regulations> Notice" (Guo Shui Fa ¡²1994¡³ No. 031)
Article IV, Article V, Article VI, Article, Article XII, Article XIII
, twenty-four, twenty-five, twenty-six, the third 10, µÚÈýʮһÌõ, the third
13.
75. "State Administration of Taxation State Administration of
Taxation on the strengthening of the export tax rebate management, and
strict audit rebate certificate notice" (Guo Shui Fa ¡²1994¡³ 146)
Article III, Article IV.
76. "State Administration of Taxation on the export of goods that
pass agency issues a notice of electronic information" (Guo Shui
Han ¡²1997¡³ No. 630) the second, third, fourth.
77. "State Administration of Taxation issued <Refund
(exemption) of specific provisions of a number of issues> of
notice" (Guo Shui Fa ¡²1999¡³ No. 101) the second, third, fourth.
78. "State Administration of Taxation on the strengthening of
exports tax rebate special taxation of electronic information
management notice" (Guo Shui Fa ¡²2000¡³ 117) Article.
79. "State Administration of Taxation on Several Issues export
tax rebates" (Guo Shui Fa ¡²2000¡³ No. 165) and Article VII, VIII.
80. "The State Administration of Taxation on the issuance
<produced export goods" exemption, credit and refund "tax
management operating procedures" (Trial Implementation)
"(State Administration of Taxation ¡²2002¡³ No. 011) first
(1)" in the process of export manufacturing enterprises tax
registration, should fill in "the export business tax
registration form" (see table-like computer management system of
export tax rebate Phase II Network) and provide the following
information:
1. Legal person business license or business license (copy);
2. Tax Registration Certificate (copy);
Three. The People's Republic of China Import and Export Enterprise
Qualification Certificate (without the right to import and export
manufacturing enterprises need to provide);
4. Customs registration certificate of their own customs units
(without the right to import and export manufacturing enterprises need
to provide);
5. Value added tax general taxpayer finds application form or annual
examination approval form for approval;
6. Tax authorities request additional information, such as export
agent agreements. "
Article (2) "before the 2002 renewal of tax registration,
business registration means the export tax rebate for the time being
in accordance with the above regulations. Tax registration renewal in
2002, the export enterprises addition to the renewal of tax
registration of the relevant information should be in accordance with
the tax authorities asked for more information. 2002 renewal of the
tax registration, registration of export tax rebate on production
enterprises be included in the unified management of tax registration.
"
Article V (b) "(2) According to the tax departments of the
enterprise from the customs export of more than 6 months from the date
of receipt of all the export tax rebate is not evidence or to the tax
department go through" exemption, credit and refund "tax the
export declaration procedures goods, information, calculated in
accordance with the provisions of tax (unless otherwise specified).
"
81. "State Administration of Taxation on the specific
manufacturer to implement export products deemed self-free, credit,
tax rebate schemes to inform" (Guo Shui Fa ¡²2002¡³ 152) second.
82. "State Administration of Taxation Refund (Exemption) Notice
of a number of issues" (Guo Shui Fa ¡²2003¡³ 139) first, second.
83. "State Administration of Taxation on the use of VAT export
tax refund audit certification information for emergency
notification" (Guo Shui Han ¡²2004¡³ 133) Article (1)
"Administration to provide a" value-added tax invoices to
export and transfer of information technology certification program
"annex) should be based on the program around, combined with the
regional export tax rebate review, approval of the management model to
determine the VAT invoices authentication information transmission
means, and on February 5, 2004 will be identified in this region VAT
authentication information transmission means to report General
(Information Center), "Annex" to export value-added tax
invoices and delivery of information technology certification program.
"
84. "State Administration of Taxation on the well has been
canceled the export tax rebate administrative approval items related
to a follow-up management notice" (Guo Shui Fa ¡²2004¡³ 077 ºÅ)
second.
85. "State Taxation Administration on the use of VAT export tax
rebate information audit issues related to supplementary notice"
(Guo Shui Han ¡²2004¡³ No. 862) second.
86. "State Administration of Taxation on handling December 31,
2003 total exports tax rebates owed to the issue of notice" (Guo
Shui Han ¡²2004¡³ No. 905) the first, second.
Of 87. "State Administration of Taxation on arrival transfer
library manufacturers to avoid problems related to write-off
notice" (Guo Shui Han ¡²2004¡³ No. 1240) the second, third.
88. "State Administration of Taxation on VAT invoices using
electronic information audit to inform the export tax rebate related
matters" (Guoshuihan ¡²2003¡³ No. 995) the third.
89. "State Administration of Taxation, the State Council
departments and institutions, reform the tax policy back on specific
issues of notice" (stipulations of Circular No. 2000¡³ 153) first.
90. "State Tax Exemption of land on the military system of urban
land use tax notice" (¡²1989¡³ Tax to Zi No. 083) and Article VII.
91. "State Tax on company-owned units in urban public transport
land Land Use Tax Exemption of the notice" (¡²89¡³ Tax to Zi No.
098) the first and the third.
92. "State Tax on Nuclear Industry Corporation Tax Levy and
Exemption of certain land use regulations" (¡²89¡³ state tax to the
first 007 characters) third.
93. "State Tax Materials Storage and Transportation Corporation
on their goods in China Transportation Tax Levy and Exemption of
land-use requirements" (National Tax ¡²1989¡³ to 139 words) second.
94. "State Administration of Taxation on Golden Tax Project found
that the alleged breach of VAT Treatment Issues" (Guoshuihan
¡²2001¡³ No. 730) the first, second.