The state administration of taxation ( “ sat ” ) issued a circular guoshuihan [ 2005 ] no . 190 on 4 march 2005 regarding the applicable tax laws and regulations governing the false reporting of losses by enterprises 国家税务总局在2005年3月4日发布国税函[ 2005 ] 190号，就有关企业虚报亏损适用税法问题作出通知。
Article 39 the specified regions using invoices mentioned in article 27 of the methods include the regions stipulated by the state administration of taxation and provincial - level tax authorities 第三十九条《办法》第二十七条所称规定的使用区域，包括《办法》以及国家税务总局和省级税务机关规定的使用区域。
On 21 oct , china state administration of taxation announced that the individual income tax on stock options shall be paid in accordance to the market prices of the stock options on the date of authorization day 10月21日，国家税务总局指出，可公开交易的股票期权，应按授权日股票期权的市场价格计算缴纳个人所得税。
The ministry of finance and the state administration of taxation have recently issued a joint circular defining the tax policies for direct transport services between fujian and kinmen , matzu and penghu 近日，财政部、国家税务总局就海峡两岸船运公司从事我省沿海与金门、马祖、澎湖海上直航业务有关税收政策问题发出通知。
Article 43 . the models for individual income tax returns , individual income tax withholding returns and individual income tax payment receipts shall be formulated by the state administration of taxation in a unified manner 第四十三条个人所得税纳税申报表、扣缴个人所得税报告表和个人所得税完税凭证式样，由国家税务总局统一制定。
Article 38 with regard to those who need to draw up invoices by spanning provinces , autonomous regions and municipalities in accordance with the needs of taxation management , the matter shall be decided by the state administration of taxation 第三十八条对根据税收管理需要，须跨省、自治区、直辖市开具发票的，由国家税务总局确定。
The ministry of finance , the sat and the state development planning commission issued a notice on 28 march 2005 ( caishui [ 2005 ] no . 51 ) regarding the suspension of export vat refunds for urea and diammonium products 财政部、国家税务总局和国家发展和改革委员会于2005年3月28日发布财税[ 2005 ] 51号，对财税明电[ 2004 ] 4号中有关问题补充通知。
In last december , the moc and national tax administration bureau announced the category of technology encouraged to introduced . among them , 149 can have the tax incentives of reduction or exemption 商务部和国家税务总局于2006年12月发布了《中国鼓励引进技术目录》 ，确定了当前国家鼓励引进技术范围，其中149项技术按现行税法规定可享受所得税减征、免征优惠。
