Circular of the Ministry of Finance and the State Administration of Taxation concerning the Question of the Taxation of Export Goods of Enterprises with Foreign Investment

Circular of the Ministry of Finance and the State Administration of Taxation concerning the Question of the Taxation of Export Goods of Enterprises with Foreign Investment
Circular of the Ministry of Finance and the State Administration of Taxation concerning the Question of the Taxation of Export Goods of Enterprises with Foreign Investment

Cai Shui Zi [1994] No.58

August 25, 1994

The national taxation bureaus of the various provinces, autonomous regions, municipalities directly under the the Central Government, municipalities separately designated in the state plan, and the various sub-bureaus of the Offshore Oil Tax Administration,

In regard to the taxation of export goods of enterprises with foreign investment, after careful study of the matter, we hereby issue the following Circular:

I.
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