Circular of the State Administration of Taxation concerning Issues of Application of Tax Preference to Investment and Operation of Port , Quay and Other Specified Projects by Foreign-Invested Enterprises
Circular of the State Administration of Taxation concerning Issues of Application of Tax Preference to Investment and Operation of Port , Quay and Other Specified Projects by Foreign-Invested Enterprises
Circular of the State Administration of Taxation concerning Issues of Application of Tax Preference to Investment and Operation of Port , Quay and Other Specified Projects by Foreign-Invested Enterprises
Guo Shui Fa [1995] No.151
August 4, 1995
The national tax bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan,
The Subparagraph 1,2,4 of Paragraph 1 of Article 73, the Subparagraphs 1,2,3 of Paragraph 1 of Article 75 of the Implementing Rules of the Income Tax Law of the People's Republic of China on Foreign-invested Enterprises and Foreign Enterprises provide that: foreign-invested enterprises engaged in energy resources, transportation and infrastructure projects of port, quay, air port, railway, highway, electricity station, coal mine and water conservancy etc.
......
Guo Shui Fa [1995] No.151
August 4, 1995
The national tax bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan,
The Subparagraph 1,2,4 of Paragraph 1 of Article 73, the Subparagraphs 1,2,3 of Paragraph 1 of Article 75 of the Implementing Rules of the Income Tax Law of the People's Republic of China on Foreign-invested Enterprises and Foreign Enterprises provide that: foreign-invested enterprises engaged in energy resources, transportation and infrastructure projects of port, quay, air port, railway, highway, electricity station, coal mine and water conservancy etc.
......