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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