Circular of the State Administration of Taxation Concerning Enjoying the Preferential Taxation Policy of "the Two Intensive Enterprises" by Enterprises with Foreign Investment
Circular of the State Administration of Taxation Concerning Enjoying the Preferential Taxation Policy of "the Two Intensive Enterprises" by Enterprises with Foreign Investment
Circular of the State Administration of Taxation Concerning Enjoying the Preferential Taxation Policy of "the Two Intensive Enterprises" by Enterprises with Foreign Investment
Guo Shui Fa [1995] No.139
July 21, 1995
The state tax bureaus of all provinces, autonomous regions, municipalities directly under the Central Government, municipalities separately listed on the State plan:
According to Article 73 of the Rules for the Implementation of the Income Tax Law of the People's Republic of China on Enterprises with Foreign Investment and Foreign Enterprises (hereinafter referred to as the Rules), the specification of issues concerning the productive enterprises which are located in the zones specified by the State Council and which involve in technology-intensive and knowledge-intensive projects (hereinafter referred to as the two intensive enterprises) to pay the business income tax by tax rate reduced to 15% is as follows:
I.
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