国务院对财政部关于对外国企业常驻代表机构降低核定利润率征税请

时间：2007-04-18 00:37:11

（单词翻译:单击）

 

颁布日期：19860929 　实施日期：19861001 　颁布单位：国务院

　　September 29， 1986

　　The State Council hereby approves the following amendment1 to the Interim2 Provisions of the Ministry3 of Finance of the People's Republic of China concerning the Imposition of Consolidated4 Industrial and Commercial Tax and Enterprise Income Tax on the Resident Representative Offices of Foreign Enterprises： The provisions in Article 4 which read， “tax shall …… be calculated and determined5 on the basis of an appraised6 and specified7 rate of profit， provisionally determined to be 15% of the amount of business revenue”， shall be amended8 as follows： “tax shall …… be calculated and determined on the basis of an appraised and specified rate of profit， provisionally determined to be 10% of the amount of business revenue”。 The aforesaid amendment shall be announced by your Ministry， and the amendment shall enter into force as of October 1， 1986.

　　Attachment9：

　　Circular of the Ministry of Finance Concerning the Reduction of the Appraised and Specified Rate of Profit for Taxation10 on the Resident Representative Offices of Foreign Enterprises

　　With the approval of the State Council， this Ministry promulgated11， on May 15， 1985， Interim Provisions Concerning the Imposition of Consolidated Industrial and Commercial Tax and Enterprise Income Tax on the Resident Representative Offices of Foreign Enterprises， and Article 4 of these Provisions stipulates12 “in respect of the assessment13 of enterprise income tax， except for those cases in which accurate cost and expense vouchers14 can be provided and where the correct amount of tax can be calculated， tax shall， in accordance with the provisions of Article 24 of the Rules for the Implementation15 of the Income Tax Law of the People's Republic of China for Foreign Enterprises， be calculated and determined on the basis of an appraised and specified rate of profit， provisionally determined to be 15% of the amount of business revenue.” in order to further encourage the aforesaid representative offices to expand business operations， and in consideration of the actual condition of the differences in profit rates between the representative offices， it is decided16， with the approval of the State Council， to reduce， for the benefit of the resident representative offices， the appraised and specified rate of profit from 15% to 10%.

　　This Provision shall enter into force as of October 1，1986


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1 amendment Mx8zY     
n.改正，修正，改善，修正案
参考例句：
  • The amendment was rejected by 207 voters to 143.这项修正案以207票对143票被否决。
  • The Opposition has tabled an amendment to the bill.反对党已经就该议案提交了一项修正条款。
2 interim z5wxB     
adj.暂时的，临时的；n.间歇，过渡期间
参考例句：
  • The government is taking interim measures to help those in immediate need.政府正在采取临时措施帮助那些有立即需要的人。
  • It may turn out to be an interim technology.这可能只是个过渡技术。
3 ministry kD5x2     
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。
4 consolidated dv3zqt     
a.联合的
参考例句：
  • With this new movie he has consolidated his position as the country's leading director. 他新执导的影片巩固了他作为全国最佳导演的地位。
  • Those two banks have consolidated and formed a single large bank. 那两家银行已合并成一家大银行。
5 determined duszmP     
adj.坚定的；有决心的
参考例句：
  • I have determined on going to Tibet after graduation.我已决定毕业后去西藏。
  • He determined to view the rooms behind the office.他决定查看一下办公室后面的房间。
6 appraised 4753e1eab3b5ffb6d1b577ff890499b9     
v.估价( appraise的过去式和过去分词 )；估计；估量；评价
参考例句：
  • The teacher appraised the pupil's drawing. 老师评价了那个学生的画。 来自《简明英汉词典》
  • He appraised the necklace at ￡1000. 据他估计，项链价值1000英镑。 来自《简明英汉词典》
7 specified ZhezwZ     
adj.特定的
参考例句：
  • The architect specified oak for the wood trim. 那位建筑师指定用橡木做木饰条。
  • It is generated by some specified means. 这是由某些未加说明的方法产生的。
8 Amended b2abcd9d0c12afefe22fd275996593e0     
adj. 修正的 动词amend的过去式和过去分词
参考例句：
  • He asked to see the amended version. 他要求看修订本。
  • He amended his speech by making some additions and deletions. 他对讲稿作了些增删修改。
9 attachment POpy1     
n.附属物，附件；依恋；依附
参考例句：
  • She has a great attachment to her sister.她十分依恋她的姐姐。
  • She's on attachment to the Ministry of Defense.她现在隶属于国防部。
10 taxation tqVwP     
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。
11 promulgated a4e9ce715ee72e022795b8072a6e618f     
v.宣扬（某事物）( promulgate的过去式和过去分词 )；传播；公布；颁布（法令、新法律等）
参考例句：
  • Hence China has promulgated more than 30 relevant laws, statutes and regulations. 中国为此颁布的法律、法规和规章多达３０余项。 来自汉英非文学 - 白皮书
  • The shipping industry promulgated a voluntary code. 航运业对自律守则进行了宣传。 来自辞典例句
12 stipulates 5c9afbf42331f6dbc8e7cd0e43b34e17     
n.（尤指在协议或建议中）规定，约定，讲明（条件等）( stipulate的名词复数 )；规定，明确要求v.（尤指在协议或建议中）规定，约定，讲明（条件等）( stipulate的第三人称单数 )；规定，明确要求
参考例句：
  • The trade contract stipulates for the settlement of balances in RMB. 贸易合同规定余额以人民币结算。 来自《现代汉英综合大词典》
  • The contract stipulates for the use of seasoned timber. 合同上订明用干透的木料。 来自辞典例句
13 assessment vO7yu     
n.评价；评估；对财产的估价，被估定的金额
参考例句：
  • This is a very perceptive assessment of the situation.这是一个对该情况的极富洞察力的评价。
  • What is your assessment of the situation?你对时局的看法如何？
14 vouchers 4f649eeb2fd7ec1ef73ed951059af072     
n.凭证( voucher的名词复数 )；证人；证件；收据
参考例句：
  • These vouchers are redeemable against any future purchase. 这些优惠券将来购物均可使用。
  • This time we were given free vouchers to spend the night in a nearby hotel. 这一次我们得到了在附近一家旅馆入住的免费券。 来自英语晨读30分（高二）
15 implementation 2awxV     
n.实施，贯彻
参考例句：
  • Implementation of the program is now well underway.这一项目的实施现在行情看好。
16 decided lvqzZd     
adj.决定了的，坚决的；明显的，明确的
参考例句：
  • This gave them a decided advantage over their opponents.这使他们比对手具有明显的优势。
  • There is a decided difference between British and Chinese way of greeting.英国人和中国人打招呼的方式有很明显的区别。

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