Circular of the State Administration of Taxation on Issues concerning the Levy of Stamp Tax on Enterprise with Foreign Investment and Foreign Enterprisess

Circular of the State Administration of Taxation on Issues concerning the Levy of Stamp Tax on Enterprise with Foreign Investment and Foreign Enterprisess
Circular of the State Administration of Taxation on Issues concerning the Levy of Stamp Tax on Enterprise with Foreign Investment and Foreign Enterprisess

Guo Shui Fa [1994] No. 95

April 7, 1994

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

In line with the stipulations of the State Council Circular on Issues concerning the Provisional Regulations on the Levy of Applicable Value-Added Tax, Consumption Tax and Business Tax on Enterprise with Foreign Investment and Foreign Enterprises, foreign enterprises with foreign investment, foreign enterprises and other economic organizations and offices thereof in China (hereinafter referred to as "the Enterprises") shall, as of January 1, 1994, be subject to the stamp tax in accordance with the Interim Regulations of the People's Republic of China on Stamp Tax and the detailed rules for the implementation thereof.
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