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四川省地方税务局: 你局《四川省地方税务局关于企业以承包形式将不动产出租所取得的固定收入征收营业税的请示》(川地税发[2000]35号)收悉。经研究,现批复如下: 《中华人民共和国营业税暂行条例实施细则》第十一条规定:“负有营业税纳税义务的单位为发生应税行为并向对方收取货币、货物或其他经济利益的单位,包括独立核算和非独立
Sichuan Provincial Local Taxation Bureau: You Bureau was informed by the “Circular of Sichuan Local Taxation Bureau on Recruiting Business Taxes on Fixed Income Obtained by Real Estate Leasing by Enterprises in Contract Form” (KKDTF [2000] No. 35). After the study, it is hereby approved as follows: Article 11 of the Detailed Rules for the Implementation of the Provisional Regulations of Business Tax of the People’s Republic of China stipulates: "A unit that is obligated to pay sales tax is a unit that takes the taxable act and collects money, goods or other economic benefits from the other party, Including independent accounting and non-independent