Circular of the State Administration of Taxation on Enhancing the Regulation of Tax on Foreign Contractors to Cooperative Oilfields
Circular of the State Administration of Taxation on Enhancing the Regulation of Tax on Foreign Contractors to Cooperative Oilfields
Circular of the State Administration of Taxation on Enhancing the Regulation of Tax on Foreign Contractors to Cooperative Oilfields
Guo Shui Fa [1994] No. 213
September 19, 1994
The state tax bureaus of various provinces, autonomous regions and municipalities, the state tax bureaus of various cities with independent planning, and various sub-bureaus of the Offshore Oil Tax Administration,
In order to enhance the taxation regulation of enterprises and individuals (hereinafter referred to as contractors) who come to China to contract to the operation of offshore and onshore foreign cooperative oilfield projects or provide labor services (hereinafter referred to as contracting to oil engineering operation or providing labor services) and ensure implementation of the state Tax Law, we hereby notify you of the following matters concerning tax payment by contractors in accordance with the stipulations of the Law of the People's Republic of China on Tax Collection and Management (hereinafter referred to the Law on Tax Collection and Management) and its Detailed Rules for Implementation:
I. A contractor who has income gained from contracting to oil engineering operation on land and sea areas or providing labor services shall pay various taxes in accordance with China's Tax Law and related regulations.
......
Guo Shui Fa [1994] No. 213
September 19, 1994
The state tax bureaus of various provinces, autonomous regions and municipalities, the state tax bureaus of various cities with independent planning, and various sub-bureaus of the Offshore Oil Tax Administration,
In order to enhance the taxation regulation of enterprises and individuals (hereinafter referred to as contractors) who come to China to contract to the operation of offshore and onshore foreign cooperative oilfield projects or provide labor services (hereinafter referred to as contracting to oil engineering operation or providing labor services) and ensure implementation of the state Tax Law, we hereby notify you of the following matters concerning tax payment by contractors in accordance with the stipulations of the Law of the People's Republic of China on Tax Collection and Management (hereinafter referred to the Law on Tax Collection and Management) and its Detailed Rules for Implementation:
I. A contractor who has income gained from contracting to oil engineering operation on land and sea areas or providing labor services shall pay various taxes in accordance with China's Tax Law and related regulations.
......