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2008年11月30日国税函[2008]977号各省、自治区、直辖市和计划单列市地方税务局,西藏、宁夏、青海省(自治区)国家税务局:现将代开货物运输业发票的个体工商户、个人独资企业和合伙企业(以下简称代开货运发票的个人所得税纳税人)个人所得税预征率问题通知如下:一、对《国家税务总局关于货物运输业若干税收问题的通知》(国税发[2004]88号)第四条规定的代开货运发票的
November 30, 2008 State Tax Bureau of all provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the plan under the Guoshuihan [2008] No. 977 State Tax Bureau of Tibet, Ningxia and Qinghai Province (autonomous regions): Individual Businessmen and Workers Notice on the pre-levy rate of personal income tax on individuals, sole proprietorships and partnerships (hereinafter referred to as personal income taxpayers on behalf of invoices) is as follows: I. Notice to the State Administration of Taxation on Certain Tax Issues concerning the Transportation of Goods (Guo Shui Fa [2004] No. 88) on behalf of the provisions of Article 4 shipped invoices