Circular of the State Council on Expanding the Scope of Application of the Regulations on Tax Preferential Terms for Foreign-Invested Enterprises Engaging in Energy and Transportation Infrastructure Projects

Circular of the State Council on Expanding the Scope of Application of the Regulations on Tax Preferential Terms for Foreign-Invested Enterprises Engaging in Energy and Transportation Infrastructure Projects

Guo Fa [1999] No.13

July 2, 1999

The people's governments of various provinces, autonomous regions, municipalities directly under the Central Government, each ministry and commission and each directly subordinate institution under the State Council:,

In order to encourage foreign-invested enterprises to engage in energy and transportation infrastructure projects, and to promote economic development of the middle and western regions, the State Council, in accordance with the relevant provisions of the Income Tax Law of the People's Republic of China on Foreign-invested Enterprises and Foreign Enterprises, has decided to expand the scope of application of the regulations on tax preferential terms for foreign-invested enterprises engaged in energy and transportation infrastructure projects.
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