Reply of the State Administration of Taxation to Whether the Regulations Allowing the Refunding of Additional Taxes Paid Applies to Foreign-Invested Enterprises Where the Enterprise Has Terminated Its Business in an Abnormal Manner

Reply of the State Administration of Taxation to Whether the Regulations Allowing the Refunding of Additional Taxes Paid Applies to Foreign-Invested Enterprises Where the Enterprise Has Terminated Its Business in an Abnormal Manner
Reply of the State Administration of Taxation to Whether the Regulations Allowing the Refunding of Additional Taxes Paid Applies to Foreign-Invested Enterprises Where the Enterprise Has Terminated Its Business in an Abnormal Manner

Guo Shui Han Fa [1995] No.612

December 1, 1995

The State Taxation Bureau of Shanghai, 

We have received your Inquiry for Instructions Regarding Whether the Regulations Allowing the Refunding of Additional Taxes Paid Applies to Foreign-Invested Enterprises, Where the Enterprise Has Terminated Its Business in an Abnormal Manner (Hu Shui Wai [1995] No.94).
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