>>>welcome visitor, haven't logged in. Login
Subscribe Now Contact us  
Font Size:  A A A Search “Fabao” Window English 中文 = 简体  繁体
  Favorite   DownLoad   Print
 
Official Reply of the State Administration of Taxation on the Recognition of Income on which Land Value-added Tax Is Levied from the Transfer of Gas Station Real Estates by Taxpayers [Effective]
国家税务总局关于纳税人转让加油站房地产有关土地增值税计税收入确认问题的批复 [现行有效]
【法宝引证码】

Official Reply of the State Administration of Taxation on the Recognition of Income on which Land Value-added Tax Is Levied from the Transfer of Gas Station Real Estates by Taxpayers 

国家税务总局关于纳税人转让加油站房地产有关土地增值税计税收入确认问题的批复

(Letter No. 513 [2017] of the State Administration of Taxation) (税总函〔2017〕513号)

Zhejiang Local Taxation Bureau: 浙江省地方税务局:
Your Request for Instructions on the Recognition of Income on Which Land Value-added Tax Is Levided from the Transfer of Gas Station Real Estates by Taxpayers (No. 39 [2017], Zhejiang Local Taxation Bureau) has been received. Upon deliberation, the following official reply is hereby made: 你局《关于纳税人转让加油站房地产有关土地增值税计税收入确认问题的请示》(浙地税发〔2017〕39号)收悉。经研究,批复如下:
According to the provisions of Article 36 of the Measures for the Administration of the Refined Oil Market (Order No. 23 [2006], Ministry of Commerce), a refined oil business approval certificate may not be forged, altered, traded, leased, lent or transferred in any other form; and according to the provisions of Article 29 thereof, where the investor of the business entity changes, the original business entity shall undergo the corresponding formalities for cancelling its business qualification, and the new business entity shall apply anew for the qualification to engage in refined oil business.
......
 成品油市场管理办法》(商务部令2006年第23号)第三十六条规定:成品油经营批准证书不得伪造、涂改,不得买卖、出租、转借或者以任何其他形式转让;第二十九条规定:经营单位投资主体发生变化的,原经营单位应办理相应经营资格的注销手续,新经营单位应重新申办成品油经营资格。
......

Dear visitor, as a premium member of this database, you will get complete access to all content.Please go premium and get more.

1. To become a premium member, please call 400-810-8266 Ext. 171.

2. Binding to the account with access to this database.

3. Apply for a trial account.

4. To get instant access to a document, you can Pay Amount 【¥200.00】 for your single purchase.
 
您好:您现在要进入的是北大法宝英文库会员专区。
如您是我们英文用户可直接 登录,进入会员专区查询您所需要的信息;如您还不是我们 的英文用户;您可通过网上支付进行单篇购买,支付成功后即可立即查看本篇内容。
Tel: +86 (10) 82689699, +86 (10) 82668266 ext. 153
Mobile: +86 13311570713
Fax: +86 (10) 82668268
E-mail:info@chinalawinfo.com
     
     
Scan QR Code and Read on Mobile
【法宝引证码】        北大法宝en.pkulaw.cn
Message: Please kindly comment on the present translation.
Confirmation Code:
Click image to reset code
 
  Translations are by lawinfochina.com, and we retain exclusive copyright over content found on our website except for content we publish as authorized by respective copyright owners or content that is publicly available from government sources.

Due to differences in language, legal systems, and culture, English translations of Chinese law are for reference purposes only. Please use the official Chinese-language versions as the final authority. Lawinfochina.com and its staff will not be directly or indirectly liable for use of materials found on this website.

We welcome your comments and suggestions, which assist us in continuing to improve the quality of our materials as we dynamically expand content.
 
Home | About us | Disclaimer | Chinese