营业税英文课件.pptVIP

BUSINESS TAX Article 1 All units and individuals engaged in the provision of services as prescribed in these Regulations (referred to as taxable services), the transfer of intangible assets or the sale of immovable properties within the territory of the Peoples Republic of China shall be taxpayers of Business Tax (hereinafter referred to be taxpayers), and shall pay Business Tax in accordance with these Regulations. Article 2 The taxable items and tax rates of Business Tax shall be determined in accordance with the Business Tax Taxable Items and Tax Rates Table attach