Official Reply of the State Administration of Taxation on Issues concerning Tax Refund for Reinvestments by Foreign-Invested Enterprises
Official Reply of the State Administration of Taxation on Issues concerning Tax Refund for Reinvestments by Foreign-Invested Enterprises
Official Reply of the State Administration of Taxation on Issues concerning Tax Refund for Reinvestments by Foreign-Invested Enterprises
Guo Shui Han Fa [1995] No. 154
April 12, 1995
The National Tax Bureau of Sichuan Province,
We have received the Request for Instructions for Issues Concerning Tax Refunds on Reinvestments in Foreign-invested Enterprises (Chuan Guo Shui Fa [1995] No. 40) from your bureau and, after serious research, hereby present the following reply:
The preferential provisions regarding tax refunds on reinvestments as specified in the Income Tax Law of the People's Republic of China on Foreign-invested Enterprises and Foreign Enterprises (hereinafter referred to as the Tax Law) and the Detailed Regulations thereof shall apply only to foreign investors.
......
Guo Shui Han Fa [1995] No. 154
April 12, 1995
The National Tax Bureau of Sichuan Province,
We have received the Request for Instructions for Issues Concerning Tax Refunds on Reinvestments in Foreign-invested Enterprises (Chuan Guo Shui Fa [1995] No. 40) from your bureau and, after serious research, hereby present the following reply:
The preferential provisions regarding tax refunds on reinvestments as specified in the Income Tax Law of the People's Republic of China on Foreign-invested Enterprises and Foreign Enterprises (hereinafter referred to as the Tax Law) and the Detailed Regulations thereof shall apply only to foreign investors.
......