Circular of the State Administration of Taxation on Issues concerning the Levying of Tax on Foreign Enterprises that Undertake Project Contracts and Provide Labor Services
Circular of the State Administration of Taxation on Issues concerning the Levying of Tax on Foreign Enterprises that Undertake Project Contracts and Provide Labor Services
Circular of the State Administration of Taxation on Issues concerning the Levying of Tax on Foreign Enterprises that Undertake Project Contracts and Provide Labor Services
Guo Shui Fa [1995] No.197
October 26, 1995
The state taxation bureaus of the various provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan,
We hereby clarify certain issues relevant to the calculation and levying of tax on income earned by foreign enterprises that undertake project contracts and provide labor services within the territory of China, as follows:
I.
......
Guo Shui Fa [1995] No.197
October 26, 1995
The state taxation bureaus of the various provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan,
We hereby clarify certain issues relevant to the calculation and levying of tax on income earned by foreign enterprises that undertake project contracts and provide labor services within the territory of China, as follows:
I.
......