Circular of the State Administration of Taxation on Some Issues concerning Tax Reimbursement for Reinvestment Made by Foreign Investors of Enterprise with Foreign Investment

Circular of the State Administration of Taxation on Some Issues concerning Tax Reimbursement for Reinvestment Made by Foreign Investors of Enterprise with Foreign Investment
Circular of the State Administration of Taxation on Some Issues concerning Tax Reimbursement for Reinvestment Made by Foreign Investors of Enterprise with Foreign Investment

Guo Shui Fa [1993] No.9

June 15, 1993

The tax bureaus of various provinces, autonomous regions and municipalities directly under the Central Government, the tax bureaus of various municipalities separately listed on the State plan, and various sub-bureaus of the Offshore Oil Tax Administration,

In accordance with the stipulations of Article 10 of the Income Tax Law of the People's Republic of China on Foreign-invested Enterprises and Foreign Enterprises (hereinafter referred to as Tax Law) and Article 80, 81 and 82 of the Rules for Implementation of the Tax Law (hereinafter referred to Rules), related questions concerning foreign investors of enterprise with foreign investment enjoying tax reimbursement for reinvestment are hereby clarified as follows:

I.
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