Circular of the State Administration of Taxation on Issues concerning the Tax Treatment on Collective Employee Welfare Contributions (Other than the Medical Insurance, Old-Age Insurance and Unemployment Contributions) Provided by Foreign-Invested Enterprises and Foreign Enterprises

Circular of the State Administration of Taxation on Issues concerning the Tax Treatment on Collective Employee Welfare Contributions (Other than the Medical Insurance, Old-Age Insurance and Unemployment Contributions) Provided by Foreign-Invested Enterprises and Foreign Enterprises


Circular of the State Administration of Taxation on Issues concerning the Tax Treatment on Collective Employee Welfare Contributions (Other than the Medical Insurance, Old-Age Insurance and Unemployment Contributions) Provided by Foreign-Invested Enterprises and Foreign Enterprises

Guo Shui Han [1999] No. 709

October 27, 1999

The state administrations of taxation in all provinces, autonomous regions, municipalities directly under the jurisdiction of the Central Government, the cities specifically designated in the state plan, and the Administration of Local Taxation of Shenzhen Municipality,

It is apparent that at present certain foreign-invested enterprises and foreign enterprises retain the medical insurance fund, the housing fund, and the retirement insurance fund (hereinafter referred to as the three funds) for their employees in accordance with the relevant state provisions.
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