Circular of the Ministry of Finance and the State Administration of Taxation on Issues Concerning Enterprise income Tax Credit for the Investment of Domestic Equipment Purchased by Foreign-Invested Enterprises and Foreign Enterprises
Circular of the Ministry of Finance and the State Administration of Taxation on Issues Concerning Enterprise income Tax Credit for the Investment of Domestic Equipment Purchased by Foreign-Invested Enterprises and Foreign Enterprises
Circular of the Ministry of Finance and the State Administration of Taxation on Issues Concerning Enterprise income Tax Credit for the Investment of Domestic Equipment Purchased by Foreign-Invested Enterprises and Foreign Enterprises
Cai Shui Zi [2000] No.49
January 14, 2000
To the finance departments (bureaus), the state taxation bureaus and local taxation bureaus of all the provinces, autonomous regions, municipalities directly under the administration of the Central Government, and t cities separately designated in the State plan:
The Circular of the Ministry of Finance and the State Administration of Taxation on Issues Concerning Enterprise income Tax Credit for the Investment of Domestic Equipment Purchased by Foreign-Invested Enterprises and Foreign Enterprises, shall be issued as follows in order to carry out the demands of the relevant regulations as stipulated by the Central Committee of the Communist Party of China and the State Council, enlarge the introduction of foreign investment, and encourage foreign-invested enterprises and foreign enterprises to use domestic equipment:
I.
......