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Announcement No. 70 [2015] of the State Administration of Taxation—Announcement on Issues concerning the Follow-up Administration after the Cancellation of the Approval Item of Confirmation of the Application of Simple Collection and Tax Sparing Credit to the Overseas Income of Enterprises [Effective]
国家税务总局公告2015年第70号――关于企业境外所得适用简易征收和饶让抵免的核准事项取消后有关后续管理问题的公告 [现行有效]
【法宝引证码】

Announcement of the General Administration of Taxation 

国家税务总局公告

(No. 70 [2015]) (2015年第70号)

Announcement on Issues concerning the Follow-up Administration after the Cancellation of the Approval Item of Confirmation of the Application of Simple Collection and Tax Sparing Credit to the Overseas Income of Enterprises 关于企业境外所得适用简易征收和饶让抵免的核准事项取消后有关后续管理问题的公告
According to the Announcement of the State Administration of Taxation on Issuing 22 Tax Non-Administrative Licensing Approval Items that Have been Cancelled (No. 58 [2015], SAT), for the purpose of strengthening the follow-up administration and with the consent of the Ministry of Finance after consultations, issues concerning administration after the cancellation of approval item of “confirmation of the application of simple collection and tax sparing credit to the overseas income of enterprises” are hereby announced as follows: 根据《国家税务总局关于公布已取消的22项税务非行政许可审批事项的公告》(国家税务总局公告2015年第58号),为加强后续管理,经商财政部同意,现就“企业境外所得适用简易征收和饶让抵免的核准”审批事项取消后有关管理问题公告如下:
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