Circular of the Ministry of Finance and State Administration of Taxation about the Procedures for the Examination and Approval of Foreign-funded Enterprises' Implementation of the Enterprise Income Tax Policies for Software and Integrated Circuit Enterprises

Circular of the Ministry of Finance and State Administration of Taxation about the Procedures for the Examination and Approval of Foreign-funded Enterprises' Implementation of the Enterprise Income Tax Policies for Software and Integrated Circuit Enterprises

Cai Shui [2005] No. 109

July 1, 2005

The public finance departments (bureaus), state taxation bureaus and local taxation bureaus of all provinces, autonomous regions and municipalities directly under the Central Government, the Public Finance Bureau of Xinjiang Production and Construction Corps:

With a view to implementing the Administrative Licensing Law of the People's Republic of China, carrying into effect the spirits of administrative examination and approval system reform and uplifting the efficiency of taxation administration, you're hereby notified of the relevant procedures as specified in Article 1 (6) and Article 2 (2) of the Circular of the Ministry of Finance, the State Administration of Taxation and the General Administration of Customs on Issues Concerning Tax Policies for Encouraging the Development of Software and Integrated Circuit Industries (No.
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