Official Reply of the State Administration of Taxation to Issues concerning the Collection of Business Taxes on the Fixed Profits of Investments and Shares Contributed in the Form of Real Property or Intangible Assets

Official Reply of the State Administration of Taxation to Issues concerning the Collection of Business Taxes on the Fixed Profits of Investments and Shares Contributed in the Form of Real Property or Intangible Assets

Guo Shui Fa [1997] No. 490

September 1, 1997

The local taxation bureau of Shenzhen,

Your Request Regarding Issues Concerning the Collection of Business Taxes on the Fixed Profits of Investments and Shares Contributed in the Form of Real Property or Intangible Assets (Shen Di Shui Fa [1997] No.356) has been received.
　　......