Circular of the State Administration of Taxation Concerning Payment of Tax on Incomes in Foreign Currency Gained by Enterprises with Foreign Investment and Foreign Enterprises
Circular of the State Administration of Taxation Concerning Payment of Tax on Incomes in Foreign Currency Gained by Enterprises with Foreign Investment and Foreign Enterprises
Circular of the State Administration of Taxation Concerning Payment of Tax on Incomes in Foreign Currency Gained by Enterprises with Foreign Investment and Foreign Enterprises
Guo Shui Fa [1993] No.13
January 21,1993
The tax bureaus of various provinces, autonomous regions and municipalities directly under the Central Government, the taxation bureaus of various municipalities separately listed on the State plan and sub-bureaus of Offshore Oil Taxation Administration:
In line with related stipulations of the Tax Law, you are hereby notified as follows about how enterprises with foreign investment and foreign enterprises shall pay tax on their foreign currency incomes:
I.
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