| | |
Order of the State Council of the People's Republic of China
(No. 16)
The Provisional Regulations of the People's Republic of China on Banquet Tax were adopted at the 21st Executive Meeting of the State Council on September 9, 1988, and are hereby promulgated and the date of effectiveness shall be determined by the people's government of a province, autonomous region, or municipality directly under the Central Government.
Premier, Li Peng
September 22, 1988
PROVISIONAL REGULATIONS OF THE PEOPLE'S REPUBLIC OF CHINA ON BANQUET TAX
| | 中华人民共和国国务院令
（第１６号）
《中华人民共和国筵席税暂行条例》已经１９８８年９月９日国务院第二十一次常务会议通过，现予发布，施行日期由各省、自治区、直辖市人民政府确定。
总 理 李 鹏
１９８８年９月２２日
中华人民共和国筵席税暂行条例
|
Article 1 These Regulations are formulated to provide guidance on reasonable consumption and to promote the practice of thrift and economy within society.
| | 第一条 为引导合理消费，提倡勤俭节约社会风尚，制定本条例。
|
Article 2 All units or individuals (hereinafter referred to as"taxpayers") that hold banquets in China at restaurants, cafes, hotels,guest houses and other places engaged in catering shall be subject to banquet tax, and shall pay banquet tax in accordance with the provisions of these Regulations.
| | 第二条 凡在我国境内设立的饭店、酒店、宾馆、招待所以及其他饮食营业场所举办筵席的单位和个人，为筵席税的纳税义务人（以下简称纳税人），应当依照本条例的规定缴纳筵席税。
|
Article 3 Banquet tax shall be calculated and imposed on each occasion at a tax rate of 15 to 20% of the cost of the banquet.
．．．．．． | | 第三条 筵席税按次从价计征，税率为１５％—２０％。
筵席税的征税起点为，一次筵席支付金额（包括菜肴、酒、饭、面、点、饮料、水果、香烟等价款金额，下同）人民币２００—５００元；达到或者超征税起点的，按支付金额全额计算征收筵席税。
．．．．．． |
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
|
| | | |
| | | |