Circular of the State Administration of Taxation on Issues concerning the Tax Treatment for Rental Income Derived from the Houses and Buildings Rented out in China by Foreign Enterprises
Circular of the State Administration of Taxation on Issues concerning the Tax Treatment for Rental Income Derived from the Houses and Buildings Rented out in China by Foreign Enterprises
Circular of the State Administration of Taxation on Issues concerning the Tax Treatment for Rental Income Derived from the Houses and Buildings Rented out in China by Foreign Enterprises
Guo Shui Fa [1996] No. 212
November 20, 1996
The state taxation bureaus and local taxation bureaus of all provinces, autonomous regions, municipalities under the Central Government, and cities under separate state planning,
We hereby notify the issues concerning the tax treatment regarding the rental income acquired by foreign enterprises from houses and buildings rented out in China, in accordance with relevant provisions of Interim Regulations of the People's Republic of China on Business Tax (hereinafter referred to as Interim Regulation on Business Tax) and the Income Tax Law of the People's Republic of China on Foreign-invested Enterprises and Foreign Enterprises (hereinafter referred to as Income Tax Law), as follows:
I.
......
Guo Shui Fa [1996] No. 212
November 20, 1996
The state taxation bureaus and local taxation bureaus of all provinces, autonomous regions, municipalities under the Central Government, and cities under separate state planning,
We hereby notify the issues concerning the tax treatment regarding the rental income acquired by foreign enterprises from houses and buildings rented out in China, in accordance with relevant provisions of Interim Regulations of the People's Republic of China on Business Tax (hereinafter referred to as Interim Regulation on Business Tax) and the Income Tax Law of the People's Republic of China on Foreign-invested Enterprises and Foreign Enterprises (hereinafter referred to as Income Tax Law), as follows:
I.
......