Supplementary Circular of the State Administration of Taxation regarding Taxation on the Income Obtained during Establishment of Foreign-Invested Enterprises

Supplementary Circular of the State Administration of Taxation regarding Taxation on the Income Obtained during Establishment of Foreign-Invested Enterprises
Supplementary Circular of the State Administration of Taxation regarding Taxation on the Income Obtained during Establishment of Foreign-Invested Enterprises

Guo Shui Han Fa [1995] No.494

September 6, 1995

The state tax bureaus of various provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan,

Some issues were specified about the taxation on non-productive business income obtained in the establishment of enterprises with foreign investment in the Circular of the State Administration of Taxation on Issues Concerning the Calculation of Taxable Income for Income Gained During the Period of Establishment of Foreign-Invested Enterprises (Guo Shui Fa [1995] No.140, hereinafter referred to as Circular).
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