财政部、国家税务总局关于降低金融保险业营业税税率的通知

颁布日期：20010307 　实施日期：20010307 　颁布单位：财政部、 国家税务总局

CaiShui [2001] No.21

March 7, 2001

The state and local taxation bureaus of various provinces, autonomous regions, municipalities directly under the Central Government and municipalities separately listed on the State plan:

Ratified by the State Council, the issue on adjusting the sales tax rate of finance and insurance is notified as follows:

The sales tax rate of finance and insurance will be reduced 1 per cent each year and it takes three years to reduce the rate from 8% to5%, which means the rate is 7% from January 1, 2001 to December 31, 2001, the rate is 6% from January 1, 2002 to December 31, 2002, and 5% from January 1, 2003 to December 31, 2003. The reduced revenue of sales tax resulting from the reduced rate of it should be central fiscal revenue levied by the taxation authorities directly subordinate to the regional state taxation bureaus.