Circular of the State Administration of Taxation on Issue concerning Taxation of the Enterprises Undertaking Leasing
Circular of the State Administration of Taxation on Issue concerning Taxation of the Enterprises Undertaking Leasing
Circular of the State Administration of Taxation on Issue concerning Taxation of the Enterprises Undertaking Leasing
Guo Shui Fa [1997] No.8
January 14, 1997
The state and local tax bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities separately listed on the State plan,
In order to be in line with the system reform of the small and medium-sized enterprises and strengthen the collection administration of corporate income tax of enterprises undertaking leasing, the taxation of domestic-funded enterprises undertaking leasing should be clarified as follows:
I.
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