国家税务总局关于调整对外轮外航从我国取得运输收入计算征税的通知

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国家税务总局关于调整对外轮外航从我国取得运输收入计算征税的通知

国税明电[1994]第9号

1994年1月8日

　　各省、自治区、直辖市税务局，各计划单列市税务局：

　　中华人民共和国营业税暂行条例及其实施细则发布施行后，对外国公司以船舶或飞机经营国际运输从我国取得的运输收入的征税规定需要相应改变。
　　......

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