(单词翻译:单击)
颁布日期:20050831 实施日期:20050831 颁布单位:财政部、 国家税务总局
Cai Guan Shui [2004] No. 40
The General Administration of Customs and the Ministry1 of Information Industry,
Upon the approval of the State Council, from October 1, 2004, the Circular of the Ministry of Finance and the State Administration of Taxation2 on the Policy of Import Taxation on Some Integrated Circuit Products Which Are Designed at Home and Going Abroad for Wafer Foundry and Processing (Cai Shui [2002] No.140) shall cease to be implemented3, and value added tax on the importation of the integrated circuit products as listed in Document No.140 [2002] of the Ministry of Finance and the State Administration of Taxation shall be computed4 and collected in light of the legal tax rate of 17% without exceptions.
Ministry of Finance
State Administration of Taxation
August 31st, 2004
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1
ministry
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| n.(政府的)部;牧师 | |
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2
taxation
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| n.征税,税收,税金 | |
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3
implemented
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| v.实现( implement的过去式和过去分词 );执行;贯彻;使生效 | |
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4
computed
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| adj.[医]计算的,使用计算机的v.计算,估算( compute的过去式和过去分词 ) | |
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