Circular on Questions concerning How to Calculate and Collect Enterprise Income Tax Related to the Refunding of Extra Tax Paid by Enterprise with Foreign Investment after Change-over to the Levy of Value-Added Tax, Consumption Tax and Business Tax
Circular on Questions concerning How to Calculate and Collect Enterprise Income Tax Related to the Refunding of Extra Tax Paid by Enterprise with Foreign Investment after Change-over to the Levy of Value-Added Tax, Consumption Tax and Business Tax
NOTE
Circular on Questions concerning How to Calculate and Collect Enterprise Income Tax Related to the Refunding of Extra Tax Paid by Enterprise with Foreign Investment after Change-over to the Levy of Value-Added Tax, Consumption Tax and Business Tax
Guo Shui Fa [1994] No.145
June 27, 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 line with the stipulations of the Decision on the Provisional Regulations of the Standing Committee of the National People''s Congress Concerning the Collection of Value-Added Tax, Consumption Tax and Business Tax Applicable to Enterprise with Foreign Investment and Foreign Enterprises and the Circular of the State Administration of Taxation On Some Concrete Questions Concerning the Refunding of Extra Tax Paid by Enterprise with Foreign Investment After Change-Over to the Collection of Value- Added Tax and Consumption Tax, a document of the State Administration of Taxation Coded Guo Shui Fa [1994] No.
......
Circular on Questions concerning How to Calculate and Collect Enterprise Income Tax Related to the Refunding of Extra Tax Paid by Enterprise with Foreign Investment after Change-over to the Levy of Value-Added Tax, Consumption Tax and Business Tax
Guo Shui Fa [1994] No.145
June 27, 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 line with the stipulations of the Decision on the Provisional Regulations of the Standing Committee of the National People''s Congress Concerning the Collection of Value-Added Tax, Consumption Tax and Business Tax Applicable to Enterprise with Foreign Investment and Foreign Enterprises and the Circular of the State Administration of Taxation On Some Concrete Questions Concerning the Refunding of Extra Tax Paid by Enterprise with Foreign Investment After Change-Over to the Collection of Value- Added Tax and Consumption Tax, a document of the State Administration of Taxation Coded Guo Shui Fa [1994] No.
......