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  • 新規定・ファイナンス・リース業に関する一部の増値税手続きを明確化

新規定・ファイナンス・リース業に関する一部の増値税手続きを明確化

新規定・ファイナンス・リース業に関する一部の増値税手続きを明確化

チャイナタックスアラート(中国税務速報)- 第1回, 2016年1月

中国税務速報

国家税務総局は最近、2015年第90号「国家税務総局による増値税改革試行期間中の増値税問題に関する公告」(以下「90号公告」)を公布した。同公告第3条及び第4条は、ファイナンス・リース業界の増値税手続きに関して、政策上から統一化した。

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