Circular of the State Administration of Taxation on Whether Refund of Increased Tax Is Enjoyable by Foreign-Invested Enterprises which Violated the Law

Circular of the State Administration of Taxation on Whether Refund of Increased Tax Is Enjoyable by Foreign-Invested Enterprises which Violated the Law


Circular of the State Administration of Taxation on Whether Refund of Increased Tax Is Enjoyable by Foreign-Invested Enterprises which Violated the Law

Guo Shui Han [1996] No.554

September 19, 1996

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, 

Clarification on the question whether refunding of increased tax is enjoyable not by foreign-invested enterprises which have violated the law during business is hereby as follows:

According to the Decision of the Standing Committee of the National People's Congress on Applying the Interim Regulations on Value-added Tax, Consumption Tax and Business Tax on Foreign-invested Enterprises and Foreign Enterprises and other relevant rules, foreign-invested enterprises established before December 31, 1993 may enjoy refunds of tax increased due to reform of value-added tax, consumption tax and business tax upon approval.
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