---Circular of the Ministry of Finance and State Administration of Taxation on Issues Concerning Collecting Business Tax on Non-Financial Institution Engaged in Borrowing and Lending Money
内容摘要:统借方将资金分拨给下属单位,不得高于支付给金融机构的借款利率水平向下属单位收取利息,否则,将视为具有从事贷款业务的性质,应对其向下属单位收取的利息全额征收营业税。
2、财政部关于修订《企业国有资产产权登记管理办法实施细则》的通知
---Circular of the Ministry of Finance on Revising the Detailed Regulation for Administrative Measures on Property Right Registration of Enterprises State Assets
内容摘要:该《实施细则》内容包括总则、分级管理、国家授权投资机构、占有产权登记、变动产权登记、注销产权登记、产权登记年度检查、产权登记程序、产权登记档案管理、法律责任及附则。