Circular of the State Administration of Taxation on Issues concerning the Tax Treatment for Donations Received by Foreign-Invested Enterprises and Foreign Enterprises
Circular of the State Administration of Taxation on Issues concerning the Tax Treatment for Donations Received by Foreign-Invested Enterprises and Foreign Enterprises
Circular of the State Administration of Taxation on Issues concerning the Tax Treatment for Donations Received by Foreign-Invested Enterprises and Foreign Enterprises
Guo Shui Fa [1999] No.195
October 18, 1999
The state and local Bureaus of Taxation of provinces, autonomous regions and municipalities directly under the Central Government and municipalities specifically designated in the state plan and the Shenzhen Local Taxation Bureau,
The issue of the taxable status of donations received by institutions and branches established in China by foreign invested enterprises and foreign enterprises (hereinafter referred as enterprises) is hereby clarified as follows:
I.
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