Circular of the State Administration of Taxation on Issues concerning the Collection of Tax on the Income Acquired by Foreign Enterprises from Renting out Satellite Communication Lines
Circular of the State Administration of Taxation on Issues concerning the Collection of Tax on the Income Acquired by Foreign Enterprises from Renting out Satellite Communication Lines
Circular of the State Administration of Taxation on Issues concerning the Collection of Tax on the Income Acquired by Foreign Enterprises from Renting out Satellite Communication Lines
Guo Shui Fa [1998] No.201
November 12, 1998
Offices of the State Administration of Taxation of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan, as well as the Shenzhen Local Taxation Bureau,
Recently, some regional authorities inquire whether tax is collected on the income acquired by foreign enterprises from renting out the international communication satellites and other communication satellite lines they have to the Chinese users for use, which is subject to further clarification by the State Administration of Taxation (hereinafter referred to as the "SAT").
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