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外国公司船舶运输收入征税办法

Article 4

Repealed

纳税人的应纳税额,按照每次从中国港口运载旅客、货物或者邮件出境取得的收入总额,依照4.65%的综合计征率计征,其中营业税为3%,企业所得税为1.65%。

Administrative Regulations · State Council · In force from —

Article 3Back to full textArticle 5

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