Circular of the State Administration of Taxation concerning the Comparison of Tax Liabilities in Article 110 of the Detailed Rules for the Implementation of the Income Tax for Enterprises with Foreign Investment and Foreign Enterprises
Circular of the State Administration of Taxation concerning the Comparison of Tax Liabilities in Article 110 of the Detailed Rules for the Implementation of the Income Tax for Enterprises with Foreign Investment and Foreign Enterprises
Circular of the State Administration of Taxation concerning the Comparison of Tax Liabilities in Article 110 of the Detailed Rules for the Implementation of the Income Tax for Enterprises with Foreign Investment and Foreign Enterprises
Guo Shui Han [1992] No. 1209
July 20, 1992
The local taxation bureaus of Guangdong Province and Guangzhou,
We have recently received your request for a specific explanation of the computation of the "tax rate stipulated in the Tax Law" and the "tax liability" as provided in Article 110 of the Detailed Rules for the Implementation of the Income Tax for Enterprises with Foreign Investment and Foreign Enterprises (hereinafter referred to as the New Tax Law).
......
Guo Shui Han [1992] No. 1209
July 20, 1992
The local taxation bureaus of Guangdong Province and Guangzhou,
We have recently received your request for a specific explanation of the computation of the "tax rate stipulated in the Tax Law" and the "tax liability" as provided in Article 110 of the Detailed Rules for the Implementation of the Income Tax for Enterprises with Foreign Investment and Foreign Enterprises (hereinafter referred to as the New Tax Law).
......