营业税相关问题（Business tax related issues）.docVIP

营业税相关问题（Business tax related issues） Notice of the eleventh issues concerning the detailed rules for the implementation of the Provisional Regulations of the Peoples Republic of China on business tax Document number: fiscal word [2001]160 Dispatch department: State Administration of Taxation, Ministry of Finance Dispatch time: 2001-9-1 Time of implementation: 2001-9-1 Failure time: Reading price: 0 Regulatory type: Sales Tax Number of reads: 117 Dispatch content: In order to further improve the business tax policy, after studying, the relevant provisions of the eleventh rules on the implementation of the Provisional Regulations of the Peoples Republic of China on business tax (hereinafter referred to as the detailed rules) are clearly defined as follows: First, the rules Eleventh obligations of business tax units for taxable activities and to the other side to collect money, goods or other economic interests of the unit, including independent accounting units and independent accounting unit in to the other side to collect money, goods or other economic interests, refers to the taxable the behavior of independent accounting units or independent accounting units within the non independent accounting unit to the outside of the independent accounting units units and individuals to collect money, goods or other economic interests, not including the independent accounting units within the non independent accounting units collect money, goods or other economic interests from within the independent accounting unit. Two. The term independent accounting entity as mentioned in Clause 1 of this Notice refers to: (1) enterprises that receive legal person business licenses in the administrative departments for Industry and commerce. (two) administrative organs, institutions, military units, social organizations and other units with legal personality. Three, the taxpayer must be within the independent accounting units provide taxable services, transfer of intangible assets or sale