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各省、自治区、直辖市税务局,各计划单列市税务局,海洋石油税务管理局各分局: 根据国务院的统一部署,各地相继出台住房制度改革的实施办法。现对外商投资企业(以下简称企业)及其中方雇员(以下简称个人)提存、领取和支用各类住房补贴或住房公积金的税务处理问题明确如下:
Tax bureaus of various provinces, autonomous regions and municipalities directly under the Central Government, tax bureaus of various cities under separate state planning, and bureaus of the Offshore Oil Taxation Bureau: In accordance with the unified plan of the State Council, various localities have successively introduced measures for the implementation of housing system reform. The tax treatment of depositing, receiving and supporting various types of housing allowances or housing provident funds by foreign-invested enterprises (hereinafter referred to as “enterprises”) and their Chinese employees (hereinafter referred to as “individuals”) is as follows: