英语作文老挝100字.docVIP

英语作文老挝100字 篇二：老挝税法(英文) 老挝税法 Lao PeoplesDemocratic Republic PeaceIndependence Democracy Unity Prosperity TAXLAW PARTI GENERALPROVISIONS Article 1: Tasks of theTax Law The present law isproposed to determine the tax system aimed at facilitating alleconomic sectors, social and public organizations, Lao citizens,immigrants, foreigners, non-citizenship persons who have businesses or earn theirliving in the Lao PDR, to contribute to the implementation of the nationaltasks, and promote business activities in every economic sector and accelerate thecirculation/distribution of goods, stabilize the currencies and market prices,rationalize fairly the incomes between various strata of the society, ensureacquiring incomes to the state budget and the developing the national economycontinuously. Article 2: Tax Tax is a duty ofevery person who deals in business activities or earns their living inthe Lao PDR. to contribute to the defence and development of thecountry. Article 3: Taxsystem The tax system ofthe Lao P.D.R consists of direct and indirect tax.The indirect tax: - Turnovertax - Excisetax The direct tax: - Profittax - Incometax - Minimumtax -Fees/charges Article 4: Utilization of the Tax Law The Tax Lawshall, be applied to individuals or entities who consume goods orservices, and have a business, or liberal professions andgenerating incomes withinthe Lao PDR territory PART II -TURNOVER TAX CHAPTERI Turnover TaxRegulations Article 5: Turnovertax The turnover taxis an indirect tax to be paid by consumers of goods and servicesthrough business conductors as stated in the Article 7 of the presentlaw. Article 6: Territory ofturnover tax The turnover taxis collected from imports, sales of goods and general services which take place in the Lao PDR. Article 7: Work - activitiessubject to turnover tax payments The work activities subject to turnover tax payment are as follows: 1. Import of goodsto the Lao PDR; 2. The first-timesale of import goods