Circular of the State Administration of Taxation on Issues concerning the Applicable Tax Rate and Deduction of Calculated Tax Amount related to Income of Enterprises with Foreign Investment from Outside China
Circular of the State Administration of Taxation on Issues concerning the Applicable Tax Rate and Deduction of Calculated Tax Amount related to Income of Enterprises with Foreign Investment from Outside China
Circular of the State Administration of Taxation on Issues concerning the Applicable Tax Rate and Deduction of Calculated Tax Amount related to Income of Enterprises with Foreign Investment from Outside China
Guo Shui Fa [1993] No.39
July 14,1993
In accordance with the related stipulations of the Income Tax Law of the People's Republic of China on Foreign-invested Enterprises and Foreign Enterprises and its Rules for the Implementation (hereinafter referred to as the Tax Law and Rules), we hereby clarify the question concerning the applicable tax rate related to the income gained by an enterprise with foreign investment from outside China and the question concerning calculation of deduction of the income tax already paid outside China:
I.
......
Guo Shui Fa [1993] No.39
July 14,1993
In accordance with the related stipulations of the Income Tax Law of the People's Republic of China on Foreign-invested Enterprises and Foreign Enterprises and its Rules for the Implementation (hereinafter referred to as the Tax Law and Rules), we hereby clarify the question concerning the applicable tax rate related to the income gained by an enterprise with foreign investment from outside China and the question concerning calculation of deduction of the income tax already paid outside China:
I.
......