Circular of the Ministry of Finance and the State Administration of Taxation on Interpreting the Relevant Items Stipulated in Article 72 of the Detailed Rules for the Implementation of the Income Tax Law on Enterprises with Foreign Investment and Foreign Enterprises

Circular of the Ministry of Finance and the State Administration of Taxation on Interpreting the Relevant Items Stipulated in Article 72 of the Detailed Rules for the Implementation of the Income Tax Law on Enterprises with Foreign Investment and Foreign Enterprises
Circular of the Ministry of Finance and the State Administration of Taxation on Interpreting the Relevant Items Stipulated in Article 72 of the Implementing Rules of the Income Tax Law of the People's Republic of China on Foreign-invested Enterprises and Foreign Enterprises

Cai Shui Zi [1994] No.51

July 29, 1994

The financial departments and bureaus and the taxation bureaus of the various provinces, autonomous regions, municipalities directly under the jurisdiction of the Central Government, the cities specifically designated in the state plan, and the various sub-bureaus of the Offshore Oil Taxation Administration,

Recently, there have been reports from some provinces and cities that some provisions in Article 72 of the Implementing Rules of the Income Tax Law of the People's Republic of China on Foreign-invested Enterprises and Foreign Enterprises are not clearly defined for specific implementation.
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