Circular of the State Administration of Taxation on the Levying and Exemption of Individual Income Tax on Additional Capital Stocks Converted and Dividends Distributed by Joint-stock Enterprises
Circular of the State Administration of Taxation on the Levying and Exemption of Individual Income Tax on Additional Capital Stocks Converted and Dividends Distributed by Joint-stock Enterprises
Circular of the State Administration of Taxation on the Levying and Exemption of Individual Income Tax on Additional Capital Stocks Converted and Dividends Distributed by Joint-stock Enterprises
Guo Shui Fa [1997] No.198
December 25, 1997
Local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan,
Recently, some regions and entities have made requests for instructions by phone and letter, requesting clear stipulations on the levying or exemption of individual income tax on individual capital stocks converted from capital reserves by joint-stock enterprises.
......
Guo Shui Fa [1997] No.198
December 25, 1997
Local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan,
Recently, some regions and entities have made requests for instructions by phone and letter, requesting clear stipulations on the levying or exemption of individual income tax on individual capital stocks converted from capital reserves by joint-stock enterprises.
......