What Is a Business Tax Receipt?

The sales tax charter of Shandong Province was promulgated and implemented by the Shandong Provincial Government in the 21st year of the Republic of China (1932). A total of 38 articles. The main regulations are: (1) all Chinese and foreign business people operating in the province shall pay business tax in accordance with the provisions of this charter except those stipulated by the central decree; (2) business tax shall be levied by the Ministry of Finance in accordance with the simplified and simplified situation in each place; 3) The business tax is levied based on the total operating income and operating capital. The former tax rate is 2 to 10 , and the latter is 4 to 20 ; (4) The business operator should send the various account book numbers used to the collection agency Registration; (5) Business tax investigation certificate and business tax receipts are issued and stamped by the collection agency; (6) The collection agency has set up a public notice office to publish the business tax collection regulations, measures, fines, silver dollars and auxiliary currency daily market prices. The articles of association have specified the scope of taxation, tax exemption, taxation standards, tax rate tables, etc. ^[1]