Circular of the State Administration of Taxation on the Implementation of Preferential Business Income Tax at a Reduced 15% Tax Rate within Three Years for Enterprises with Foreign Investment in Central and Western Areas
Circular of the State Administration of Taxation on the Implementation of Preferential Business Income Tax at a Reduced 15% Tax Rate within Three Years for Enterprises with Foreign Investment in Central and Western Areas
Circular of the State Administration of Taxation on the Implementation of Preferential Business Income Tax at a Reduced 15% Tax Rate within Three Years for Enterprises with Foreign Investment in Central and Western Areas
Guo Sui Fa [1999] No.172
December 8, 1999
All state taxation bureaus of various provinces, autonomous regions, municipalities directly under the Central Government, municipalities specifically designated in the state plan, and the local taxation bureau of Shenzhen,
Recently, the State Council has decided that, within three years after the expiration of the implementation period of the current preferential tax policy, business income tax may be collected at a reduced 15% tax rate from enterprises with foreign investment under the State's category of incentives which are established in Central and Western areas. Pertinent issues concerning the implementation of this preferential tax policy are notified as follows:
I.
......
Guo Sui Fa [1999] No.172
December 8, 1999
All state taxation bureaus of various provinces, autonomous regions, municipalities directly under the Central Government, municipalities specifically designated in the state plan, and the local taxation bureau of Shenzhen,
Recently, the State Council has decided that, within three years after the expiration of the implementation period of the current preferential tax policy, business income tax may be collected at a reduced 15% tax rate from enterprises with foreign investment under the State's category of incentives which are established in Central and Western areas. Pertinent issues concerning the implementation of this preferential tax policy are notified as follows:
I.
......