What is the full text of the 1993 149 document of the State Administration of Taxation

Legal analysis: At present, the Notice of the State Administration of Taxation on Printing and Distributing the Measures for Pre-tax Deduction of Enterprise Income Tax (Guo Shui Fa [2000] No. 84) is a valid document. According to the provisions of the Notice on Doing a Good Job in the Final Settlement and Payment of Enterprise Income Tax in 2008 (Guo Shui Han [2009] No. 55), the relevant administrative and procedural documents of enterprise income tax issued by the Ministry of Finance and the State Administration of Taxation before the implementation of the new tax law can continue to be implemented without violating the principles of the new tax law, and before the new provisions are formulated; For the policy documents related to enterprise income tax issued by the Ministry of Finance and the State Administration of Taxation before the implementation of the new tax law, the new tax law and the relevant regulations and normative documents issued after the implementation of the new tax law shall prevail.

Legal basis: Law of the People's Republic of China on the Administration of Tax Collection

Article 1 This Law is enacted for the purpose of strengthening the administration of tax collection, standardizing the collection and payment of taxes, safeguarding state tax revenues, protecting the legitimate rights and interests of taxpayers, and promoting economic and social development.

Article 2 This Law shall apply to the collection and administration of all kinds of taxes levied by the taxation authorities in accordance with the law.

Article 3 The levy and suspension of taxation, as well as tax reduction, exemption, tax refund and tax compensation, shall be carried out in accordance with the provisions of the law; Where the law authorizes ***, it shall be implemented in accordance with the provisions of the administrative regulations formulated by ***.

No organ, unit, or individual may violate the provisions of laws and administrative regulations by making decisions on tax collection, suspending, tax reduction, tax exemption, tax refund, tax compensation, or other decisions that contradict tax laws and administrative regulations.

It is not invalid, but some of the provisions are invalid. Cai Shui Zi [1995] No. 48 Circular of the Ministry of Finance and the State Administration of Taxation on some specific issues of LAT has become invalid. Specifically:

According to Cai Shui [2015] No. 5 Notice of the State Administration of Taxation on the Land Appreciation Tax Policies Related to Enterprise Restructuring and Reorganization, Articles 1 and 3 of these Regulations shall expire from January 1, 2015 to December 31, 2017.

Legal basis: Notice on Land Appreciation Tax Policies Related to Enterprise Restructuring and Reorganization

2. In accordance with the provisions of the law or the contract, if two or more enterprises are merged into one enterprise, and the investment entity of the original enterprise still exists, the original enterprise shall not be subject to LAT for the time being if the ownership of state-owned land and houses is transferred or changed to the merged enterprise.

3. In accordance with the provisions of the law or the contract, if an enterprise is divided into two or more enterprises with the same investment entity as the original enterprise, the transfer or change of ownership of state-owned land and houses from the original enterprise to the enterprise after the division shall not be subject to LAT for the time being.

4. Units and individuals who invest in state-owned land and houses during restructuring and reorganization shall not be subject to LAT for the time being if they transfer or change the ownership of state-owned land and houses to the invested enterprise.

5. The above-mentioned LAT policies related to restructuring and reorganization are not applicable to real estate development enterprises.

Legal analysis: 1. The above-mentioned subsistence allowance refers to the temporary subsistence allowance paid to the taxpayer by his employer from the welfare fee or trade union funds retained by the state in accordance with the provisions of the state due to certain difficulties caused to the normal life of the taxpayer or his family due to some specific events or reasons.

2. The following income does not belong to the scope of tax-exempt welfare expenses, and shall be incorporated into the taxpayer's wages and salaries for individual income tax calculation:

1) All kinds of subsidies and subsidies paid to individuals from welfare expenses and trade union funds in excess of the proportion or base amount prescribed by the state;

2) Subsidies and subsidies paid to the employees of the unit from welfare expenses and trade union funds;

3) Expenditures for the purchase of automobiles, housing, computers, and other expenses that are not in the nature of temporary living difficulties subsidies.

3. The above provisions shall come into force on November 1, 1998.

Legal basis: Article 2 of the Individual Income Tax Law of the People's Republic of China The following individual income shall be subject to individual income tax:

1) Income from wages and salaries;

2) Income from remuneration for labor services;

3) Income from author's remuneration;

4) Income from royalties;

5) Business income;

6) Income from interest, dividends and bonuses;

7) Income from property lease;

8) Income from the transfer of property;

Nine feasts) by chance.

Resident individuals who obtain the income from items 1 to 4 of the preceding paragraph (hereinafter referred to as "comprehensive income") shall calculate individual income tax on a consolidated basis according to the tax year; If a non-resident individual obtains the income in items 1 to 4 of the preceding paragraph, the individual income tax shall be calculated according to the month of distress or the sub-item. Taxpayers who obtain the income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this Law.

Lawyer's analysis: Cai Shui 2012 Document No. 39 is a notice issued by the Ministry of Finance of the People's Republic of China and the State Administration of Taxation on May 25, 2012. The circular further stipulates the scope of taxation and implementation policies related to agricultural products, import duty-free disturbance confiscated goods, etc.

Specifically, the circular addresses the policy issues of value-added tax and consumption tax on export goods and services, and the scope of agricultural products shall be implemented in accordance with the provisions of the Annotations on the Scope of Taxation of Agricultural Products (Cai Shui [1995] No. 52); For tax-exempt goods, the VAT exemption policy is applicable, and the prescribed conditions and standards must be met. The circular also provides clear explanations and provisions on the exemption from value-added tax and consumption tax, such as specific provisions and requirements for different types of export enterprises, tax exemption and write-off, etc.

Caishui 2012 Document No. 39 is a notice issued by the Ministry of Finance of the People's Republic of China and the State Administration of Taxation, which clarifies the value-added tax and consumption tax policies for export goods and services, which is conducive to promoting the development of China's export enterprises, optimizing the tax system and reducing the burden on enterprises.

Extended content: After the issuance of the 39 document of the Ministry of Finance and Taxation in 2012, what is the impact on export enterprises? The main impact of the 2012 No. 39 document is to promote the development and competitiveness of export enterprises.

On the basis of clarifying the tax exemption policy, the circular further improves the VAT and consumption tax policies, so that export enterprises can enjoy preferential policies more reasonably and fairly in terms of taxation, reduce the tax burden of export enterprises, and improve their market competitiveness.

Legal basis]:

Detailed Rules for the Implementation of the Regulations of the State Treasury of the People's Republic of China Article 14 The taxation authorities and the customs shall collect and remit the money on their own. The payer or the paying unit shall pay the tax directly to the basic tax authorities and customs, and the tax authorities and customs shall pay the collected money into the state treasury or the state treasury collection office. In line with the principle of being convenient for the masses and facilitating the collection of tax revenues into the treasury, the taxation authorities shall collect and remit the small taxes paid by rural bazaars, individual traders, and peasants on their own.

Small taxes paid by urban residents and individual industrial and commercial households that have deposit accounts in banks may be paid directly to the collection office; If a deposit account is not opened in a bank and the tax is paid in cash, and the amount of the payment reaches a certain amount or more, it shall be collected by the State Treasury through the collection office; If the quota is below the quota, the tax authorities shall collect and remit it by themselves. The specific quota may be agreed upon by the finance and taxation departments, state treasury and specialized banks of provinces, autonomous regions and municipalities directly under the Central Government.