Circular on Issues concerning the Applicable Interim Regulations on Value-Added Tax, Consumption Tax and Business Tax on Foreign-Invested Enterprises and Foreign Enterprises
Circular on Issues concerning the Applicable Interim Regulations on Value-Added Tax, Consumption Tax and Business Tax on Foreign-Invested Enterprises and Foreign Enterprises
Circular on Issues concerning the Applicable Interim Regulations on Value-Added Tax, Consumption Tax and Business Tax on Foreign-Invested Enterprises and Foreign Enterprises
February 22, 1994
People's Governments of all provinces, autonomous regions and municipalities, various ministries and commissions, and organizations directly under the State Council,
In line with the Decision of the Standing Committee of the National People's Congress on Applying the Interim Regulations on Value-added Tax, Consumption Tax and Business Tax on Foreign-invested Enterprises and Foreign Enterprises (hereinafter referred to as Decision) examined and approved by the Fifth Session of the Standing Committee of the Eighth National People's Congress (NPC), we hereby notify you of the following questions related to tax categories applicable to enterprise with foreign investment and foreign enterprises:
I. Questions concerning Tax Categories Applicable to Foreign-Invested Enterprises and Foreign Enterprises
In accordance with the stipulations of the Decision, in addition to the Interim Regulations of the People's Republic of China on Value-added Tax, the Interim Regulations of the People's Republic of China on Consumption Tax, the Interim Regulations of the People's Republic of China on Business Tax and the Income Tax Law of the People's Republic of China on Foreign-invested Enterprises and Foreign Enterprises which are applicable to foreign-invested enterprises and foreign enterprises, the following provisional regulations are also applicable to them:
1.
......
February 22, 1994
People's Governments of all provinces, autonomous regions and municipalities, various ministries and commissions, and organizations directly under the State Council,
In line with the Decision of the Standing Committee of the National People's Congress on Applying the Interim Regulations on Value-added Tax, Consumption Tax and Business Tax on Foreign-invested Enterprises and Foreign Enterprises (hereinafter referred to as Decision) examined and approved by the Fifth Session of the Standing Committee of the Eighth National People's Congress (NPC), we hereby notify you of the following questions related to tax categories applicable to enterprise with foreign investment and foreign enterprises:
I. Questions concerning Tax Categories Applicable to Foreign-Invested Enterprises and Foreign Enterprises
In accordance with the stipulations of the Decision, in addition to the Interim Regulations of the People's Republic of China on Value-added Tax, the Interim Regulations of the People's Republic of China on Consumption Tax, the Interim Regulations of the People's Republic of China on Business Tax and the Income Tax Law of the People's Republic of China on Foreign-invested Enterprises and Foreign Enterprises which are applicable to foreign-invested enterprises and foreign enterprises, the following provisional regulations are also applicable to them:
1.
......