Interim Provisions on the Levy Of Industrial and Commercial Consolidated Tax and Enterprise Income Tax on Foreign Contractors Undertaking Construction Projects and Providing Labor Services

Interim Provisions on the Levy Of Industrial and Commercial Consolidated Tax and Enterprise Income Tax on Foreign Contractors Undertaking Construction Projects and Providing Labor Services

Cai Shui Zi [1983] No.149

July 5, 1983

In accordance with Articles 2 and 8 of Industrial and Commercial Consolidated Tax rule, and Article 1 of the Income Tax Law of the People's Republic of China Concerning Foreign Enterprises and Article 2 of the rules for the implementation of the law, the following provisions are hereby formulated to govern on a temporary basis the levy of industrial and commercial consolidated tax and enterprise income tax on foreign firms, enterprises and other economic establishments (hereinafter referred to as "foreign firms") for their operations to contract for construction projects and provide labor services in China.

I. All income obtained by foreign firms from operations to contract for building, installation, assembly and exploration and other engineering projects or from providing labor services to related projects shall be subject to industrial and commercial consolidated tax and enterprise income tax according to relevant tax rules.
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