Circular of the Ministry of Finance and the State Administration of Taxation on Issues concerning the Taxation on Subsidiary Income Received by Enterprises

Circular of the Ministry of Finance and the State Administration of Taxation on Issues concerning the Taxation on Subsidiary Income Received by Enterprises

Cai Shui Zi [1995] No.81

August 9, 1995

Financial departments (bureaus), state taxation bureaus and local taxation bureaus of provinces, autonomous regions, municipalities directly under the central government, cities specifically designated under the state plan:

There are several problems arising from taxation of enterprise incomes and its hereby clarified, the relevant matters concerning taxation on subsidiary income received by enterprises and other items as follows:

I.
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