Circular of the State Administration of Taxation on Taxation Levying Issues of Director of Foreign Enterprise Holding a Concurrent Position in China
Circular of the State Administration of Taxation on Taxation Levying Issues of Director of Foreign Enterprise Holding a Concurrent Position in China
Circular of the State Administration of Taxation on Taxation Levying Issues of Director of Foreign Enterprise Holding a Concurrent Position in China
Guo Shui Han [1999] No. 284
May 17, 1999
The State Administration of Taxation and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the states plan,
In recent years, some locality reflects that some directors (chairmen) or partners (who have no private habitation in China, same as below) of foreign enterprise hold positions and get salary or income, which is only declared as director's fee or bonus from the organizations or places established by the enterprise in China.
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