国家税务总局关于以不动产或无形资产投资入股收取固定利润征收营业税问题的批复

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国家税务总局关于以不动产或无形资产投资入股收取固定利润征收营业税问题的批复　　

国税函发[1997]第490号

1997年9月1日　　

深圳市地方税务局：　　　　　　

　　你局《关于对以不动产或无形资产投资入股收取固定利润征税问题的请示》（深地税发[1997]356号）收悉。
　　......

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