Circular on Issues concerning How Preferential Tax Policies are Applicable to New and High-Tech Enterprises
Circular on Issues concerning How Preferential Tax Policies are Applicable to New and High-Tech Enterprises
Circular on Issues concerning How Preferential Tax Policies are Applicable to New and High-Tech Enterprises
Guo Shui Fa [1994] No.151
June 29, 1994
The tax bureaus of various provinces, autonomous regions and municipalities, the tax bureau of various cities with independent planning and various sub-bureaus of the Offshore Oil Tax Administration,
In accordance with the stipulations of Clause 2 of Article 7 and Clause 1 of Article 8 of the Income Tax Law of the People's Republic of China on Enterprise with Foreign Investment and Foreign Enterprises(hereinafter referred to as Tax Law, and Item 5 of Clause 1 of Article 73 and Item 6 of Clause 1 of Article 75 of the Detailed Rules for the Implementation of the Tax Law, we hereby clarify the following question concerning how the preferential tax treatment is applicable to high-tech enterprises:
I.
......
Guo Shui Fa [1994] No.151
June 29, 1994
The tax bureaus of various provinces, autonomous regions and municipalities, the tax bureau of various cities with independent planning and various sub-bureaus of the Offshore Oil Tax Administration,
In accordance with the stipulations of Clause 2 of Article 7 and Clause 1 of Article 8 of the Income Tax Law of the People's Republic of China on Enterprise with Foreign Investment and Foreign Enterprises(hereinafter referred to as Tax Law, and Item 5 of Clause 1 of Article 73 and Item 6 of Clause 1 of Article 75 of the Detailed Rules for the Implementation of the Tax Law, we hereby clarify the following question concerning how the preferential tax treatment is applicable to high-tech enterprises:
I.
......