Circular of the State Administration of Taxation concerning the Calculation and Levy of Tax on Income Gained from Transportation in China by Foreign Ships and Foreign Aircrafts
Circular of the State Administration of Taxation concerning the Calculation and Levy of Tax on Income Gained from Transportation in China by Foreign Ships and Foreign Aircrafts
Circular of the State Administration of Taxation concerning the Calculation and Levy of Tax on Income Gained from Transportation in China by Foreign Ships and Foreign Aircrafts
Guo Shui Ming Dian [1994] No. 9
January 8, 1994
The tax bureaus of all provinces, autonomous regions and municipalities directly under the Central Government and to the tax bureaus of all cities specifically designated under State plan,
After the Interim Regulations of the People's Republic of China on Business Tax and the Detailed Rules for the Implementation Thereof are promulgated and came into force, the stipulations concerning the levy of tax on the transport income gained in China by foreign companies which engage in international transportation by means of ships or aircrafts need to be changed correspondingly.To make things convenient for implementation, the Circular is hereby specially given as follows:
I.
......
Guo Shui Ming Dian [1994] No. 9
January 8, 1994
The tax bureaus of all provinces, autonomous regions and municipalities directly under the Central Government and to the tax bureaus of all cities specifically designated under State plan,
After the Interim Regulations of the People's Republic of China on Business Tax and the Detailed Rules for the Implementation Thereof are promulgated and came into force, the stipulations concerning the levy of tax on the transport income gained in China by foreign companies which engage in international transportation by means of ships or aircrafts need to be changed correspondingly.To make things convenient for implementation, the Circular is hereby specially given as follows:
I.
......