Circular of the State Administration of Taxation on Issues concerning the Tax Items Applicable to Foreign-Invested Enterprises, Foreign Enterprises and Foreign Individuals

Circular of the State Administration of Taxation on Issues concerning the Tax Items Applicable to Foreign-Invested Enterprises, Foreign Enterprises and Foreign Individuals
Circular of the State Administration of Taxation on Issues concerning the Tax Items Applicable to Foreign-Invested Enterprises, Foreign Enterprises and Foreign Individuals

Guo Shui Fa [1994] No. 123

May 11, 1994

The tax bureaus of various provinces, autonomous regions and municipalities, the tax bureaus of various cities with independent planning and various sub-bureaus of the Offshore Oil Tax Administration,

Recently, we have acknowledged the receipts of letters and cables from some localities asking about questions concerning the scope of tax categories applicable to foreign-invested enterprises, foreign enterprises and foreign individuals after the new tax system reform, in accordance with related Tax Laws and the stipulations of the State Council Circular on Issues Concerning the Applicable Interim Regulations on Value-Added Tax, Consumption Tax and Business Tax on Foreign-invested Enterprises and Foreign Enterprises, a document of the State Council Coded Guo Fa [1994] No.
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