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
 
Announcement of the State Taxation Administration on Issues Concerning the Collection of Enterprise Income Tax on Retail Export Enterprises in Cross-Border E-Commerce Comprehensive Pilot Zones on a Deemed Basis [Effective]
国家税务总局关于跨境电子商务综合试验区零售出口企业所得税核定征收有关问题的公告 [现行有效]
【法宝引证码】
 
  
  
Announcement of the State Taxation Administration on Issues Concerning the Collection of Enterprise Income Tax on Retail Export Enterprises in Cross-Border E-Commerce Comprehensive Pilot Zones on a Deemed Basis 

国家税务总局关于跨境电子商务综合试验区零售出口企业所得税核定征收有关问题的公告

(Announcement No. 36 [2019] of the State Taxation Administration) (国家税务总局公告2019年第36号)

For the purposes of supporting the healthy development of cross-border e-commerce and promoting the innovation of foreign trade patterns, and effectively supporting the implementation of the Notice by the Ministry of Finance, the State Taxation Administration, the Ministry of Commerce, and the General Administration of Customs of the Tax Policies for Retail Exports in Cross-Border E-Commerce Comprehensive Pilot Zones (No. 103 [2018], MOF), you are hereby notified of the issues concerning the collection of enterprise income tax on enterprises engaging in cross-border retail export in e-commerce (hereinafter referred to as “cross-border e-commerce enterprises”) in cross-border e-commerce comprehensive pilot zones (hereinafter referred to as “comprehensive pilot zones”) on a deemed basis as follows: 为支持跨境电子商务健康发展,推动外贸模式创新,有效配合《财政部 税务总局 商务部海关总署关于跨境电子商务综合试验区零售出口货物税收政策的通知》(财税〔2018〕103号)落实工作,现就跨境电子商务综合试验区(以下简称“综试区”)内的跨境电子商务零售出口企业(以下简称“跨境电商企业”)核定征收企业所得税有关问题公告如下:
I. Where a cross-border e-commerce enterprise in a comprehensive pilot zone meets all of the following requirements, the method of collection of enterprise income tax on a deemed basis shall be implemented on a trial basis:   一、综试区内的跨境电商企业,同时符合下列条件的,试行核定征收企业所得税办法:
...... 
 ......



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