论文部分内容阅读
第一条根据《中华人民共和国筵席税暂行条例》(以下简称《条例》)第十一条规定,特制定本施行细则。第二条凡在我省境内设立的饭店、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《条例》和本细则规定缴纳筵席税。第三条我省筵席税按次从价计征,税率为15%。筵席税的征税起点为,一次筵席支付金额达到或超过500元的,按支付金额全额计算征收筵席税,达不到500元的不征筵席税。第四条根据《条例》第四条的规定,下列筵席和用餐免征筵席税: (一)县以上各级人民政府按规定接待外宾所举办的筵席。 (二)经批准召开的会议用餐。 (三)台湾、港澳同胞、海外侨胞、外籍人员举办的筵席。 (四)个别纳税有困难,需要减或免税照顾的,由省税务局审批。
Article 1 In accordance with the provisions of Article 11 of the Provisional Regulations of the People’s Republic of China on Banquet Tax (hereinafter referred to as the “Regulations”), the detailed implementation rules are formulated. Article 2 All units and individuals who hold banquet in hotels, hotels, guesthouses, hostels and other catering establishments established in the province of China shall be taxpayers for the banquet tax (hereinafter referred to as taxpayers) in accordance with the “Regulations” and these Detailed Rules Provisions to pay banquet tax. Article 3 The banquet tax in our province shall be calculated on the basis of ad valorem ad valorem with a tax rate of 15%. The beginning of the taxation banquet tax, a banquet to meet or exceed the amount of 500 yuan, according to the full payment of the amount of the banquet levy tax, less than 500 yuan not levy ban tax. Article 4 According to the provisions of Article 4 of the “Regulations”, the following feasts and meals are exempted from banquet tax: (1) People’s governments at or above the county level receive the banquet held by foreign guests as required. (B) the approved meeting of the meeting meal. (3) feasts held by compatriots in Taiwan, Hong Kong and Macao, overseas Chinese and foreign nationals. (4) Individual taxpayers who have difficulties in tax payment and need to be reduced or exempted from tax exemption shall be examined and approved by the Provincial Taxation Bureau.