Circular of the State Administration of Taxation on Issues concerning Preferential Tax Policies for Foreign-Funded Financial Institutions outside Special Economic Zones

Circular of the State Administration of Taxation on Issues concerning Preferential Tax Policies for Foreign-Funded Financial Institutions outside Special Economic Zones
Circular of the State Administration of Taxation on Issues concerning Preferential Policies for ForeignFunded Financial Institutions outside Special Economic Zones

Guo Shui Han Fa [1995] No.138

April 3, 1995

In recent years, some local governments have inquired us whether financial institutions outside special economic zones such as foreign banks and their branches, joint venture banks, foreign financial companies, Sino-foreign joint venture financial companies and other financial institutions ( hereafter "Foreign Financial Institutions"), after the approval of the State Council, may enjoy preferential tax policies stated in the Income Tax Law of the People's Republic of China on Foreign-invested Enterprises and Foreign Enterprises ( hereafter "Tax Law") as well as the Rules for Implementation of the Tax Law.
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