国家税务总局关于不追征外商投资企业外国企业1997年度文化事业建_法律英语

国家税务总局关于不追征外商投资企业外国企业1997年度文化事业建

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颁布日期：20000821 　实施日期：20000821 　颁布单位：国家税务总局

　　GuoShuiHan [2000] No.647

　　August 21, 2000

　　According to the opinion of the State Administration of Taxation¹, issues concerning levying² construction fees of cultural undertakings³ on enterprises with foreign investment and foreign enterprises may be handled in the spirit of the Letter of the Ministry⁴ of Finance and the State Administration of Taxation on Non-Pursuance of the Construction Fees of Cultural Undertakings of the Year 1997 which should have been paid by Enterprises with Foreign Investment and Foreign Enterprises (CaiShuiZi [1998] No.156). The construction fees of cultural undertakings of Enterprises with Foreign Investment and Foreign Enterprises for the year 1997 shall not be levied⁵ any more.

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收听单词发音

1 taxation
n.征税，税收，税金
参考例句：
He made a number of simplifications in the taxation system.他在税制上作了一些简化。 The increase of taxation is an important fiscal policy.增税是一项重要的财政政策。

2 levying
征（兵）( levy的现在分词 )；索取；发动（战争）；征税
参考例句：
The high tax will be given levying to the foreign country car. 对外国汽车要予以征收高税。 Levying estate income tax are considered to be goods tax. 遗产税是在财产所有者死亡后所征收的税。

3 undertakings
企业( undertaking的名词复数 )；保证；殡仪业；任务
参考例句：
The principle of diligence and frugality applies to all undertakings. 勤俭节约的原则适用于一切事业。 Such undertakings require the precise planning and foresight of military operations. 此举要求军事上战役中所需要的准确布置和预见。

4 ministry
n.(政府的)部；牧师
参考例句：
They sent a deputation to the ministry to complain.他们派了一个代表团到部里投诉。 We probed the Air Ministry statements.我们调查了空军部的记录。

5 levied
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。

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