Circular of the State Administration of Taxation on Collection of Income Tax on the Revenues from Copyright of Film, Video, Audio Acquired from China by Foreign Businessmen
Circular of the State Administration of Taxation on Collection of Income Tax on the Revenues from Copyright of Film, Video, Audio Acquired from China by Foreign Businessmen
Circular of the State Administration of Taxation on Collection of Income Tax on the Revenues from Copyright of Film, Video, Audio Acquired from China by Foreign Businessmen
Guo Shui Han Fa [1990] No. 960
August 3, 1990
According to the provisions of Article 21 of the Income Law of the PRC for Foreign Enterprises and Article 27 of the Implementing Rules of the Foreign Enterprise Income Tax Law of the People's Republic of China, the issues concerning the collection of income tax on the revenues from the copyright of film, video and audio acquired from China by the foreign companies, enterprises or other organizations (hereafter referred to as "foreign businessmen") that have not set up an agency in the territory of China are hereby specified as follows:
I.
......
Guo Shui Han Fa [1990] No. 960
August 3, 1990
According to the provisions of Article 21 of the Income Law of the PRC for Foreign Enterprises and Article 27 of the Implementing Rules of the Foreign Enterprise Income Tax Law of the People's Republic of China, the issues concerning the collection of income tax on the revenues from the copyright of film, video and audio acquired from China by the foreign companies, enterprises or other organizations (hereafter referred to as "foreign businessmen") that have not set up an agency in the territory of China are hereby specified as follows:
I.
......