全国人民代表大会常务委员会关于外商投资企业和外国企业适用培值税、消费税、营业税等税收暂行条例的决定。 1993年12月29日第八届全国人民代表大会常务委员会第五次会议通过。 第八届全国人民代表大会常务委员会第五次会议审议了国务院关于提请审议外商投资企业和外国企业适用增值税、消费税、营业税等税收暂行条例的议案。为了统一税 Decision of the Standing Committee of the National People ’s Congress Concerning the Provisional Regulations on Taxes Applicable to Value - added Tax, Consumption Tax and Business Tax on Foreign - invested Enterprises and Foreign Enterprises. Adopted on December 29, 1993 at the Fifth Session of the Eighth National People ’s Congress Standing Committee. The Fifth Meeting of the Eighth National People’s Congress Standing Committee examined the proposal of the State Council on review and approval of the provisional regulations on the application of VAT such as value-added tax, consumption tax and business tax to foreign-funded enterprises and foreign enterprises. In order to unify the tax