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In the context of tax legislation in our country, we should interpret advance tax rulings as personalized services which focus on the interpretation of tax law for taxpayers.
在我国税收立法语境下,应当将税收事先裁定制度的本质理解为是一项为纳税人提供的以税法解释为中心的个性化纳税服务。
January 1, 2006, in the context of a property tax levy housing functions underground construction will levy property tax in accordance with the relevant provisions.
2006年1月1日起,在房产税征收范围内的具备房屋功能的地下建筑,都将依照有关规定征收房产税。
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