Circular of the State Administration of Taxation on Issues concerning the Taxation of Profits from the Transfer of Stocks (Equity) and Dividend Income of Foreign-Invested Enterprises, Foreign Enterprises and Foreign Individuals
Circular of the State Administration of Taxation on Issues concerning the Taxation of Profits from the Transfer of Stocks (Equity) and Dividend Income of Foreign-Invested Enterprises, Foreign Enterprises and Foreign Individuals
Circular of the State Administration of Taxation on Issues concerning the Taxation of Profits from the Transfer of Stocks (Equity) and Dividend Income of Foreign-Invested Enterprises, Foreign Enterprises and Foreign Individuals
Guo Shui Fa [1993] No. 45
July 21,1993
The tax bureaus of the various provinces, municipalities directly under the central government and autonomous regions, the tax bureaus of cities specifically designated in the state plan and the various sub-bureaus of the Offshore Oil Taxation Administration,
In accordance with the relevant provisions of the pilot shareholding system, the state permits some pilot program enterprises to issue special domestic shares (hereinafter referred to as "B-shares") denominated in renminbi and shares issued and 1isted abroad (hereinafter referred to as "overseas shares").
......
Guo Shui Fa [1993] No. 45
July 21,1993
The tax bureaus of the various provinces, municipalities directly under the central government and autonomous regions, the tax bureaus of cities specifically designated in the state plan and the various sub-bureaus of the Offshore Oil Taxation Administration,
In accordance with the relevant provisions of the pilot shareholding system, the state permits some pilot program enterprises to issue special domestic shares (hereinafter referred to as "B-shares") denominated in renminbi and shares issued and 1isted abroad (hereinafter referred to as "overseas shares").
......