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国税函[2005]370号2005年4月19日北京市地方税务局:你局《关于对在京外国商会是否免予征收营业税问题的请示》(京地税营〔2005〕48号)收悉,批复如下:根据《财政部、国家税务总局关于对社会团体收取的会费收入不征收营业税的通知》(财税字〔1997〕063号)第一条的规定,对在京外国
Guo Shui Han [2005] No. 370 April 19, 2005 Beijing Local Taxation Bureau: Your Bureau has received and received the “Request for Instructions on Whether to Exemption the Business Taxes on Foreign Chambers in Beijing” (Beijing Local Taxation Camp [2005] No. 48) As follows: According to the provisions of Article 1 of the Notice of the Ministry of Finance and the State Administration of Taxation on Not Collecting Business Taxes on Income from Contributions to Social Groups (Cai Shui Zi [1997] No. 063)