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Provisional Regulations of the People's Republic of China on Banquet Tax [Expired]
中华人民共和国筵席税暂行条例 [失效]
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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。
......



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