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2009年修订的《中华人民共和国营》业税暂行条例实施细则》(以下简称实施细则),将营业税境内劳务的判定原则由原来的“劳务发生地”调整为“属人”和“收入来源地”相结合。《财政部国家税务总局关于个人金融商品买卖等营业税若干免税政策的通知》(财税[2009]111号)又分境内单位或者个人到境外提供劳务和境外单位或者个人为境内提供劳务两个方面作了进一步阐述。客观地讲,实施细则和
The Implementation Rules for the Provisional Regulations on Business Tax of the People’s Republic of China Camp revised in 2009 (hereinafter referred to as the Detailed Rules for Implementation) revised the principle of determining the labor service tax in the business tax from the place where the labor service was issued to the person and “Source of income ” combined. The Circular of the Ministry of Finance and the State Administration of Taxation on Several Tax Exemption Policies on Sales Taxes on Personal Financial Commodities (Cai Shui [2009] No. 111) is divided into two parts: providing services to overseas entities or individuals and services provided by overseas entities or individuals by domestic entities or individuals Further elaboration. Objectively speaking, the implementation details and