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问题
免税商品特许经营费的缴纳期限是多长?
释义
十免税商品经营企业于年度终了的5个月内,依据注册会计师的审计报告,清算当年应交免税商品特许经营费并上缴中央金库。
法律依据:
《免税商品特许经营费缴纳办法》
第十条 承租免税商品经营场所的免税品经营企业,根据国家征收免税商品特许经营费的有关规定,与租赁方协商同意后,可变更原签订的租赁合同(协议)。
第十一条 免税商品经营企业于年度终了的5个月内,依据注册会计师的审计报告,清算当年应交免税商品特许经营费并上缴中央金库。
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更新时间:2025/12/7 9:25:20