Circular of the State Administration of Taxation on Tax Levied on Standing Representative Offices of Foreign Enterprises

Circular of the State Administration of Taxation on Tax Levied on Standing Representative Offices of Foreign Enterprises


Circular of the State Administration of Taxation on Tax Levied on Standing Representative Offices of Foreign Enterprises

Guo Shui Fa [1998] No.63

April 30, 1998

State taxation bureaus and local taxation bureaus of provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan:

Hereby is the circular on relevant matters concerning tax levied on standing representative offices of foreign enterprises which pay income tax based on the amount of cost (the "Representative Offices"):

I.
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