May 31, 2010
---------------------
Monday
>>>Welcome visitor, you're not logged in.
Login   Subscribe Now!
Home User Management About Us Chinese
  Bookmark   Download   Print
Search:  serch "Fabao" Window Font Size: Home PageHome PageHome Page
 
Notice of Hebei Local Taxation Bureau on Clarifying the Taxable Income Rate of Construction and Installation Enterprises [Expired]
河北省地方税务局关于明确建筑安装企业应税所得率的通知 [失效]
【法宝引证码】
 
  
Notice of Hebei Local Taxation Bureau on Clarifying the Taxable Income Rate of Construction and Installation Enterprises 　

河北省地方税务局关于明确建筑安装企业应税所得率的通知

(No.12 [2012] of Hebei Local Taxation Bureau （冀地税函〔2012〕12号）

Local taxation bureaus of all cities and tax levy & collection bureaus directly under Hebei Province: 各市地方税务局、省直属征收局：
In accordance with the requirements of the "Notice of the State Administration of Taxation on Relevant Issues Concerning the Work of Sorting Out Tax Regulatory Documents at the Provincial Levels of Tax Administration" (Guo Shui Han [2011] No.60), the clause "for construction and installation enterprises, the taxable income rate of 5% to20%" in Article 39 of the "Notice of Hebei Local Taxation Bureau on Printing and Distributing the 'Measures for the Administration of Enterprise Income Tax Levy and Collection on Construction and Installation Enterprises in Hebei Province' (revised edition)" (Ji Di Shui Fa [2010] No.29), and the clause "(5) building industry: 5-15%" relating to the standard of taxable income rate applicable to enterprise sub-sectors inArticle 20 of the "Notice of Hebei Local Taxation Bureau on Printing and Distributing the 'Measures for the Administration of Income Tax on Loss-making Enterprises (for trial implementation)" (Ji Di Shui Fa [2009] No.31) shall be abolished. Enterprises taxed on a deemed basis of relevant industries shall be subject to the related provisions of the "Notice of the State Administration of Taxation on Printing and Distributing the 'Measures for the Levy & Collection of Enterprise Income Tax Upon Verification' (for Trial Implementation)" (Guo Shui Fa [2008] No.30).
．．．．．．		 根据《国家税务总局关于开展省税务机关税收规范性清理工作有关问题的通知》（国税函）〔2011〕60号）的要求，现将《河北省地方税务局关于印发＜河北省建筑安装企业所得税征收管理办法＞（修订稿）的通知》（冀地税发〔2010〕29号）中第三十九条 “建筑安装企业的应税所得率为5%至20%”条款及《河北省地方税务局关于印发＜亏损企业所得税管理办法（试行）＞的通知》（冀地税发〔2009〕31号）中第二十条企业分行业适用的应税所得率标准为“（五）建筑业：5-15%”条款予以废止。相关行业中核定征收企业一律按《国家税务总局关于印发＜企业所得税核定征收办法＞（试行）的通知》（国税发〔2008〕30号）有关规定执行。
．．．．．．


Dear visitor,you are attempting to view a subscription-based section of lawinfochina.com. If you are already a subscriber, please login to enjoy access to our databases . If you are not a subscriber, please subscribe . Should you have any questions, please contact us at:
+86 (10) 8268-9699 or +86 (10) 8266-8266 (ext. 153)
Mobile: +86 133-1157-0713
Fax: +86 (10) 8266-8268
database@chinalawinfo.com

 		 

您好：您现在要进入的是北大法律英文网会员专区，如您是我们英文用户可直接 登录，进入会员专区查询您所需要的信息；如您还不是我们 的英文用户，请注册并交纳相应费用成为我们的英文会员 。如有问题请来电咨询；
Tel: +86 (10) 82689699, +86 (10) 82668266 ext. 153
Mobile: +86 13311570713
Fax: +86 (10) 82668268
E-mail: database@chinalawinfo.com

     
     
【法宝引证码】        北大法宝www.lawinfochina.com
Message: Please kindly comment on the present translation.
Confirmation Code:
Click image to reset code!
 
  Translations are by lawinfochina.com, and we retain exclusive copyright over content found on our website except for content we publish as authorized by respective copyright owners or content that is publicly available from government sources.

Due to differences in language, legal systems, and culture, English translations of Chinese law are for reference purposes only. Please use the official Chinese-language versions as the final authority. lawinfochina.com and its staff will not be directly or indirectly liable for use of materials found on this website.

We welcome your comments and suggestions, which assist us in continuing to improve the quality of our materials.
 
Home | Products and Services | FAQ | Disclaimer | Chinese | Site Map
©2012 Chinalawinfo Co., Ltd.    database@chinalawinfo.com  Tel: +86 (10) 8268-9699  京ICP证010230-8