中华人民共和国营业税暂行条例 2
Interim Regulations of the People s Republic of China on Business Tax 3
中华人民共和国营业税暂行条例实施细则 12
Rules for of Implementation the Interim Regulations of the People s Republic of China on Business Tax 13
全国人民代表大会常务委员会关于外商投资企业和外国企业适用增值税、消费税、营业税等税收暂行条例的决定 30
Decision of the Standing Committee of the National People s Congress Regarding the Application of Provisional Regulations on Such Taxes as Value-added Tax,Consumption Tax and Business Tax to Enterprises With Foreign Investment and Foreign E 31
国务院关于外商投资企业和外国企业适用增值税、消费税、营业税等税收暂行条例有关问题的通知 34
Circular of the State Council on Several Issues Concerning the Application of the Interim Regulations on Taxes such as Value-added Tax,Consumption Tax and Business Tax to Enterprises with Foreign Investment and Foreign Enterprises 35
国务院关于调整金融保险业税收政策有关问题的通知 40
Circular of the State Council on Relevant Issues Concerning Adjusting the Taxation Policy for Financial and Insurance Industries 41
国务院关于1993年12月31日前批准设立的外商投资企业有关税收政策问题的批复 46
Official Reply of the State Council Concerning Issues of Tax Collection Policy on Foreign Investment Enterprises with Establishment Approved Before December 31,1993 47
国务院关于扩大外商投资企业从事能源交通基础设施项目税收优惠规定适用范围的通知 48
Circular of the State Council Concerning Enlarging the Scope of Application of the Provisions on Tax Preferences to Enterprises with Foreign Investment Engaging in Energy Resources and Communications Infrastructure Projects 49
国家税务总局关于外国企业向境内转让无形资产取得收入征收营业税问题的通知 50
Circular of the State Administration of Taxation Concerning the Issue on Levying Business Tax on Foreign Enterprises which Obtain Income from the Transfer of Intangible Assets into Chinese Territory 51
中华人民共和国税收征收管理法 52
Law of the People s Republic of China on the Administration of Tax Collection 53
中华人民共和国刑法（节录） 96
Criminal Law of the People s Republic of China(Excerpt) 97