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cai zheng bu guo jia shui wu zong ju guan yu zhi xing ying ye shui zan xing tiao li shi shi xi ze zhong que ding lv xing she ying na shui ying ye e de gui ding
Pages: 46
Year: Issue:  2
Journal: Finance and Accounting Monthly

Keyword:  国家税务总局条例实施细则;
Abstract: <正> 旅行社组织旅游团在中国境内旅游的,以收取的旅游费减去替旅游者支付给其他单位的房费、餐费、交通、门票和其他代付费用的余额为应纳营业税的营业额。过去有关规定与本规定不一致的,一律以本规定为准。
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