Official Reply of the State Administration of Taxation to How to Determine Who Must Pay the Enterprises Income Tax
Official Reply of the State Administration of Taxation to How to Determine Who Must Pay the Enterprises Income Tax
Official Reply of the State Administration of Taxation to How to Determine Who Must Pay the Enterprises Income Tax
Guo Shui Han Fa [1998] No. 676
November 12, 1998
The local taxation bureau of Shandong province,
Your Request for How to Determine Who Must Pay the Enterprises Income Tax (Lu Di Shui [1998] No. 150) has been received. According to your report, some enterprises and organizations that are capable of operating their production and management activities independently actually have the ability to independently do their own accounting, however, these enterprises and organizations fail to open bank settlement accounts.
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