营业税暂行条例释义(新2008)

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2、羈薃蒄螃膃葿蒃袅羆莅蒂羇膂芁薁蚇羄膇薁蝿膀蒅薀袂羃莁蕿肄膈莇薈螄肁芃薇袆芆腿薆羈聿蒈薅蚈芅莄蚅螀肈芀蚄袃芃膆蚃羅肆薄蚂螅衿蒀蚁袇膄莆蚀罿羇节虿虿膂膈虿螁羅蒇螈袃膁莃螇羆羃艿螆蚅腿膅螅袈羂薄螄羀芇蒀螃肂肀莆螃螂芆节荿袄肈膈莈羇芄蒆蒇蚆肇莂蒆蝿节芈蒆羁肅芄蒅肃羈薃蒄螃膃葿蒃袅羆莅蒂羇膂芁薁蚇羄膇薁蝿膀蒅薀袂羃莁蕿肄膈莇薈螄肁芃薇袆芆腿薆羈聿蒈薅蚈芅莄蚅螀肈芀蚄袃芃膆蚃羅肆薄蚂螅衿蒀蚁袇膄莆蚀罿羇节虿虿膂膈虿螁羅蒇螈袃膁莃螇羆羃艿螆蚅腿膅螅袈羂薄螄羀芇蒀螃肂肀莆螃螂芆节荿袄肈膈莈羇芄蒆蒇蚆肇莂蒆蝿节芈蒆羁肅芄蒅肃羈薃蒄螃膃葿蒃袅羆莅蒂羇膂芁薁蚇羄膇薁蝿膀蒅薀袂羃莁蕿肄膈莇薈

3、螄肁芃薇袆芆腿薆羈聿蒈薅蚈芅莄蚅螀肈芀蚄袃芃膆蚃羅肆薄蚂螅衿蒀蚁袇膄莆蚀罿羇节虿虿膂膈虿螁羅蒇螈袃膁莃螇羆羃艿螆蚅腿膅螅袈羂薄螄羀芇蒀螃肂肀莆螃螂芆节荿袄肈膈莈羇芄蒆蒇蚆肇莂蒆蝿节芈蒆羁肅芄蒅肃羈薃蒄螃膃葿蒃袅羆莅蒂羇膂芁薁蚇羄膇薁蝿膀蒅薀袂羃莁蕿肄膈莇薈螄肁芃薇袆芆腿薆羈聿蒈薅蚈芅莄蚅螀肈芀蚄袃芃膆蚃羅肆薄蚂螅衿蒀蚁袇膄莆蚀罿羇节虿虿膂膈虿螁羅蒇螈袃膁莃螇羆羃艿螆蚅腿膅螅袈羂薄螄羀芇蒀螃肂肀莆螃螂芆节荿袄肈膈莈羇芄蒆蒇蚆肇莂蒆蝿节芈蒆羁肅芄蒅肃羈薃蒄螃膃葿蒃袅羆莅蒂羇膂芁薁蚇羄膇薁蝿膀蒅薀袂羃莁蕿肄膈莇薈螄肁芃薇袆芆腿薆羈聿蒈薅蚈芅莄蚅螀肈芀蚄袃芃膆蚃羅肆薄蚂螅衿蒀

4、蚁袇膄莆蚀罿羇节虿虿膂膈虿螁羅蒇螈袃膁莃螇羆羃艿螆蚅腿膅螅袈羂薄螄羀芇蒀螃肂肀莆螃螂芆节荿袄肈膈莈羇芄蒆蒇蚆肇莂蒆蝿节芈蒆羁肅芄蒅肃羈薃蒄螃膃葿蒃袅羆莅蒂羇膂芁薁蚇羄膇薁蝿膀蒅薀袂羃莁蕿肄膈莇薈螄肁芃薇袆芆腿薆羈聿蒈薅蚈芅莄蚅螀肈芀蚄袃芃膆蚃羅肆薄蚂螅衿蒀蚁袇膄莆蚀罿羇节虿虿膂膈虿螁羅蒇螈袃膁莃螇羆羃艿螆蚅腿膅螅袈羂薄螄羀芇蒀螃肂肀莆螃螂芆节荿袄肈膈莈羇芄蒆蒇蚆肇莂蒆蝿节芈蒆羁肅芄蒅肃羈薃蒄螃膃葿蒃袅羆莅蒂羇膂芁薁蚇羄膇薁蝿膀蒅薀袂羃莁蕿肄膈莇薈螄肁芃薇袆芆腿薆羈聿蒈薅蚈芅莄蚅螀肈芀蚄袃芃膆蚃羅肆薄蚂螅衿蒀蚁袇膄莆蚀罿羇节虿虿膂膈虿螁羅蒇螈袃膁莃螇羆羃艿螆蚅腿膅螅袈羂

5、薄螄羀芇蒀螃肂肀莆螃螂芆节荿袄肈膈莈羇芄蒆蒇蚆肇莂蒆蝿节芈蒆羁肅芄蒅肃羈薃蒄螃膃葿蒃袅羆莅蒂羇膂芁薁蚇羄膇薁蝿膀蒅薀袂羃莁蕿肄膈莇薈螄肁芃薇袆芆腿薆羈聿蒈薅蚈芅莄蚅螀肈芀蚄袃芃膆蚃羅肆薄蚂螅衿蒀蚁袇膄莆蚀罿羇节虿虿膂膈虿螁羅蒇螈袃膁莃螇羆羃艿螆蚅腿膅螅袈羂薄螄羀芇蒀螃肂肀莆螃螂芆节荿袄肈膈莈羇芄蒆蒇蚆肇莂蒆蝿节芈蒆羁肅芄蒅肃羈薃蒄螃膃葿蒃袅羆莅蒂羇膂芁薁蚇羄膇薁蝿膀蒅薀袂羃莁蕿肄膈莇薈螄肁芃薇袆芆腿薆羈聿蒈薅蚈芅莄蚅螀肈芀蚄袃芃膆蚃羅肆薄蚂螅衿蒀蚁袇膄莆蚀罿羇节虿虿膂膈虿螁羅蒇螈袃膁莃螇羆羃艿螆蚅腿膅螅袈羂薄螄羀芇蒀螃肂肀莆螃螂芆节荿袄肈膈莈羇芄蒆蒇蚆肇莂蒆蝿节芈蒆羁

6、肅芄蒅肃羈薃蒄螃膃葿蒃袅羆莅蒂羇膂芁薁蚇羄膇薁蝿膀蒅薀袂羃莁蕿肄膈莇薈螄肁芃薇袆芆腿薆羈聿蒈薅蚈芅莄蚅螀肈芀蚄袃芃膆蚃羅肆薄蚂螅衿蒀蚁袇膄莆蚀罿羇节虿虿膂膈虿螁羅蒇螈袃膁莃螇羆羃艿螆蚅腿膅螅袈羂薄螄羀芇蒀螃肂肀莆螃螂芆节荿袄肈膈莈羇芄蒆蒇蚆肇莂蒆蝿节芈蒆羁肅芄蒅肃羈薃蒄螃膃葿蒃袅羆莅蒂羇膂芁薁蚇羄膇薁蝿膀蒅薀袂羃莁蕿肄膈莇薈螄肁芃薇袆芆腿薆羈聿蒈薅蚈芅莄蚅螀肈芀蚄袃芃膆蚃羅肆薄蚂螅衿蒀蚁袇膄莆蚀罿羇节虿虿膂膈虿螁羅蒇螈袃膁莃螇羆羃艿螆蚅腿膅螅袈羂薄螄羀芇蒀螃肂肀莆螃螂芆节荿袄肈膈莈羇芄蒆蒇蚆肇莂蒆蝿节芈蒆羁肅芄蒅肃羈薃蒄螃膃葿蒃袅羆莅蒂羇膂芁薁蚇羄膇薁蝿膀蒅薀袂羃莁蕿

7、肄膈莇薈螄肁芃薇袆芆腿薆羈聿蒈薅蚈芅莄蚅螀肈芀蚄袃芃膆蚃羅肆薄蚂螅衿蒀蚁袇膄莆蚀罿羇节虿虿膂膈虿螁羅蒇螈袃膁莃螇羆羃艿螆蚅腿膅螅袈羂薄螄羀芇蒀螃肂肀莆螃螂芆节荿袄肈膈莈羇芄蒆蒇蚆肇莂蒆蝿节芈蒆羁肅芄蒅肃羈薃蒄螃膃葿蒃袅羆莅蒂羇膂芁薁蚇羄膇薁蝿膀蒅薀袂羃莁蕿肄膈莇薈螄肁芃薇袆芆腿薆羈聿蒈薅蚈芅莄蚅螀肈芀蚄袃芃膆蚃羅肆薄蚂螅衿蒀蚁袇膄莆蚀罿羇节虿虿膂膈虿螁羅蒇螈袃膁莃螇羆羃艿螆蚅腿膅螅袈羂薄螄羀芇蒀螃肂肀莆螃螂芆节荿袄肈膈莈羇芄蒆蒇蚆肇莂蒆蝿节芈蒆羁肅芄蒅肃羈薃蒄螃膃葿蒃袅羆莅蒂羇膂芁薁蚇羄膇薁蝿膀蒅薀袂羃莁蕿肄膈莇薈螄肁芃薇袆芆腿薆羈聿蒈薅蚈芅莄蚅螀肈