Today is the ninth day on the first month of the Lunar Year, the Jade Emperor’s (commonly known as God) birthday. It is a festival in the southern region of Fujian province and Han folk of Taiwan Province. Local people attach great importance to this day, so it is excitement as much as New Year’s Eve. Close to this day, every household will clean house, make many food as offerings to pray, such as turtle cakes, etc. Before the festival, the evening of the eighth day of the Lunar, the whole family must keep wake to midnight. After 12 o’clock, each have lit firecrackers and fireworks, ... ...Read More>>

第一章 总 则 　　第一条 为加强股权转让所得个人所得税征收管理，规范税务机关、纳税人和扣缴义务人征纳行为，维护纳税人合法权益，根据《中华人民共和国个人所得税法》及其实施条例、《中华人民共和国税收征收管理法》及其实施细则，制定本办法。 　　第二条 本办法所称股权是指自然人股东(以下简称个人)投资于在中国境内成立的企业或组织(以下统称被投资企业，不包括个人独资企业和合伙企业)的股权或股份。 　　第三条 本办法所称股... ...Read More>>