财政部、国家税务总局关于对外商投资企业外国企业和外籍个人征收

时间：2007-05-24 03:21:42

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财税字[1998]14号
颁布日期：19980122 　实施日期：19980122 　颁布单位：财政部、国家税务总局

　　CaiShuiZi [1998] No.14

　　January 22, 1998

　　Interim¹ Measures for the Administration of Levying² the Construction Fee for Cultural Undertakings³ stipulated⁴ by the Ministry⁵ of Finance and the State Administration of Taxation⁶ (CaiShuiZi [1997] No.95, hereinafter referred to as Measures) has been approved on June 17, 1997 by the State Council and promulgated⁷ for the implementation⁸ on July 7, 1997. It prescribes in the Measures that the enterprises and individuals paying the sales tax of show business and advertising⁹ should be the obligors of the construction fee for cultural undertakings. According to this, the enterprises with foreign investment, foreign enterprises and foreign individuals with above-mentioned obligation to pay tax should pay the construction fee for cultural undertakings.

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1 interim
adj.暂时的，临时的；n.间歇，过渡期间
参考例句：
The government is taking interim measures to help those in immediate need.政府正在采取临时措施帮助那些有立即需要的人。 It may turn out to be an interim technology.这可能只是个过渡技术。

2 levying
征（兵）( levy的现在分词 )；索取；发动（战争）；征税
参考例句：
The high tax will be given levying to the foreign country car. 对外国汽车要予以征收高税。 Levying estate income tax are considered to be goods tax. 遗产税是在财产所有者死亡后所征收的税。

3 undertakings
企业( undertaking的名词复数 )；保证；殡仪业；任务
参考例句：
The principle of diligence and frugality applies to all undertakings. 勤俭节约的原则适用于一切事业。 Such undertakings require the precise planning and foresight of military operations. 此举要求军事上战役中所需要的准确布置和预见。

4 stipulated
vt.& vi.规定；约定adj.[法]合同规定的
参考例句：
A delivery date is stipulated in the contract. 合同中规定了交货日期。 Yes, I think that's what we stipulated. 对呀，我想那是我们所订定的。来自辞典例句

5 ministry
n.(政府的)部；牧师
参考例句：
They sent a deputation to the ministry to complain.他们派了一个代表团到部里投诉。 We probed the Air Ministry statements.我们调查了空军部的记录。

6 taxation
n.征税，税收，税金
参考例句：
He made a number of simplifications in the taxation system.他在税制上作了一些简化。 The increase of taxation is an important fiscal policy.增税是一项重要的财政政策。

7 promulgated
v.宣扬（某事物）( promulgate的过去式和过去分词 )；传播；公布；颁布（法令、新法律等）
参考例句：
Hence China has promulgated more than 30 relevant laws, statutes and regulations. 中国为此颁布的法律、法规和规章多达３０余项。来自汉英非文学 - 白皮书 The shipping industry promulgated a voluntary code. 航运业对自律守则进行了宣传。来自辞典例句

8 implementation
n.实施，贯彻
参考例句：
Implementation of the program is now well underway.这一项目的实施现在行情看好。

9 advertising
n.广告业；广告活动 a.广告的；广告业务的
参考例句：
Can you give me any advice on getting into advertising? 你能指点我如何涉足广告业吗? The advertising campaign is aimed primarily at young people. 这个广告宣传运动主要是针对年轻人的。