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CIRCULAR No. 48/2000/TT-BTC of May 29, 2000 guiding the reallocation, management and use of enterprise income tax amounts actually paid to the central budget, for investment in the printed newspaper sector The enterprise income tax levied on newspaper publishing activities and on advertisements on printed newspapers, which constitutes a source of State budget revenues, must be paid fully and promptly to the State budget and shall be channeled to budgets of various levels according to current regulations. Annually, the central budget shall reallocate to printed newspapers an amount corresponding to the enterprise income tax amounts such newspapers already paid to the central budget, for investment in their material and technical foundations, according to the principle that the enterprise income tax already paid to the central budget by one unit shall be reallocated to such unit. The Circular also specifies basis for the determination of level of the to-be-reallocated enterprise income tax, the reallocation procedures; the management and use of the reallocated enterprise income tax amounts.- (Summary)
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