Circular of the State Administration of Taxation on Issues concerning Preferential Tax Treatment for Foreign-Invested Enterprises Engaging in Productive and Non-Productive Businesses Concurrently

Circular of the State Administration of Taxation on Issues concerning Preferential Tax Treatment for Foreign-Invested Enterprises Engaging in Productive and Non-Productive Businesses Concurrently
Circular of the State Administration of Taxation on Issues concerning Preferential Tax Treatment for Foreign-Invested Enterprises Engaging in Productive and Non-Productive Businesses Concurrently

Guo Shui Fa [1994] No. 209

September 19, 1994

The state tax bureaus of all provinces, autonomous regions and municipalities directly under the Central Government, the state tax bureaus of all cities specifically designated in State plan, and sub-bureaus of Offshore Oil Tax Administration,

Pursuant to provisions in the Income Tax Law of the People's Republic of China on Foreign-invested Enterprises and Foreign Enterprises and the Implementing Rules thereof (hereinafter referred to as the "Tax Law"and " Implementing Rules"), Issues Concerning Preferential Tax Treatment for Foreign-Invested Enterprises Engaging in Productive and Non-Productive Businesses Concurrently (hereinafter referred to as "Foreign-invested Enterprises with Concurrent Engagement") are hereby notified as follows:

I.
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