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

时间：2007-06-01 01:20:57

（单词翻译:单击）

 

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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1 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。
2 levying 90ad9be315edeae7731b2d08f32e26d5     
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 e635513464ec002d92571ebd6bc9f67e     
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 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。
5 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。

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