论文部分内容阅读
各区、县地方税务局、各分局: 根据《中华人民共和国契税暂行条例》第九条和《国家税务总局关于印发<契税纳税申报表、契税完税证>式样的通知》(国税发[1997]177号)第一条的规定,为加强契税征收管理信息化建设工作,进一步明确纳税人的法律责任,现对契税纳税申报工作通知如下: 一、契税纳税人向契税征收机关或代征单位缴纳税款前,应如实填报《北京市地方税务局契税纳税申报表》。 二、契税的纳税申报暂实行纳税人(或代理人)上门申报的方式。
All local and district tax bureaus and sub-bureaus: According to Article 9 of the Provisional Regulations of the People’s Republic of China on Deed Tax and Circular of the State Administration of Taxation on Printing and Distributing the Form of Deed Tax Duty Shear (Guo Shui Fa [1997] 177 No.) Article 1, in order to strengthen the deed collection and management information construction work, to further clarify the taxpayers legal responsibility, the deed tax notification is hereby notified as follows: First, the deed Taxpayers to the deed tax collection agencies or on behalf of the unit to pay taxes Before the payment, should truthfully fill in the “Beijing Local Taxation Deed Tax Return”. Second, the tax declaration tax deed Taxpayers (or agents) to declare the way temporarily.