国家税务总局关于外商投资企业代扣城市维护建设税问题的批复

时间：2007-05-22 05:51:09

（单词翻译:单击）

 

国税函[1997]477号
颁布日期：19970822 　实施日期：19970822 　颁布单位：国家税务总局

　　GuoShuiHan [1997] No.477

　　August 22, 1997

　　The local tax bureau of Danlian:

　　Request for an Instruction on Whether Additional Tax Should be Paid on a Commission Basis by the Chinese-foreign Equity1 Joint2 Ventures, Chinese-foreign Contractual Joint Ventures and Foreign-capital Enterprises together with Sales Tax (DaDiShuiHan [1997] No.15) has been received and learned. After study, the opinion of your party that the city maintenance and construction tax and the additional education fee accompanied by sales tax should be levied3 under the provisions of the sales tax. It means that taxpayers4 who pay the sales tax prescribed by the provisions of the sales tax should also pay the city maintenance and construction tax and the additional education fee.


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1 equity ji8zp     
n.公正，公平，（无固定利息的）股票
参考例句：
  • They shared the work of the house with equity.他们公平地分担家务。
  • To capture his equity,Murphy must either sell or refinance.要获得资产净值，墨菲必须出售或者重新融资。
2 joint m3lx4     
adj.联合的，共同的；n.关节，接合处；v.连接，贴合
参考例句：
  • I had a bad fall,which put my shoulder out of joint.我重重地摔了一跤，肩膀脫臼了。
  • We wrote a letter in joint names.我们联名写了封信。
3 levied 18fd33c3607bddee1446fc49dfab80c6     
征（兵）( levy的过去式和过去分词 )； 索取； 发动（战争）； 征税
参考例句：
  • Taxes should be levied more on the rich than on the poor. 向富人征收的税应该比穷人的多。
  • Heavy fines were levied on motoring offenders. 违规驾车者会遭到重罚。
4 taxpayers 8fa061caeafce8edc9456e95d19c84b4     
纳税人，纳税的机构( taxpayer的名词复数 )
参考例句：
  • Finance for education comes from taxpayers. 教育经费来自纳税人。
  • She was declaiming against the waste of the taxpayers' money. 她慷慨陈词猛烈抨击对纳税人金钱的浪费。

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