Circular of the Foreign Affairs Tax Administration Department of the State Administration of Taxation on Issues concerning the Business Tax on Advertising Agency Business of Foreign Investment Enterprises

Circular of the Foreign Affairs Tax Administration Department of the State Administration of Taxation on Issues concerning the Business Tax on Advertising Agency Business of Foreign Investment Enterprises
Circular of the Foreign Affairs Tax Administration Department of the State Administration of Taxation on Issues concerning the Business Tax on Advertising Agency Business of Foreign Investment Enterprises

Guo Shui Wai Han Fa [1996] No. 39

May 13, 1996

Recently we've received many inquiries concerning whether the business tax on the advertisement publishing fee paid by an advertisement publisher may be deducted if a foreign investment enterprise engaged in advertising agency business publishes advertisement through road posts and traffic vehicles, etc.
  ......
Please consent to the LexisNexis Terms and Conditions and Privacy Policy.