Circular of the State Administration of Taxation on Several Specific Issues concerning Taxation on Resident Representative Offices of Foreign Enterprises

Circular of the State Administration of Taxation on Several Specific Issues concerning Taxation on Resident Representative Offices of Foreign Enterprises


Circular of the State Administration of Taxation on Several Specific Issues concerning Taxation on Resident Representative Offices of Foreign Enterprises

Guo Shui Fa [1997] No. 2

January 2, 1997

State tax bureaux of each province, autonomous region, municipality directly under the central government and municipality with independent development plans and local tax bureaux:

Since the promulgation of Circular of the State Administration of Taxation on Issues Concerning Enhancing the Imposition and Administration of the Tax on the Permanent Representative Offices of Foreign Enterprises (Guo Shui Fa [1996] No. 165, referred to as "Circular" hereinafter), some inquires concerning specific definitions in execution reacted to us from some districts. We hereby clarify uniformly after discussion as below:

I.
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