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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