Circular of the State Administration of Taxation on Issues concerning the Connection between Policies on Individual Income Tax
Circular of the State Administration of Taxation on Issues concerning the Connection between Policies on Individual Income Tax
Circular of the State Administration of Taxation on Issues concerning the Connection between Policies on Individual Income Tax
Guo Shui Fa [1994] No. 45
March 8, 1994.
The tax bureaus of various provinces, autonomous regions and municipalities, to the tax bureaus of various cities with independent planning and to various sub-bureaus of the Offshore Oil Tax Administration,
In order to properly implement the relevant stipulations of the Individual Income Tax Law and Regulations on Its Implementation, after study, we hereby clarify some questions concerning the connections between policies on the original individual income regulatory tax and the income tax of urban and rural individual industrial and commercial units as follows:
I.
......
Guo Shui Fa [1994] No. 45
March 8, 1994.
The tax bureaus of various provinces, autonomous regions and municipalities, to the tax bureaus of various cities with independent planning and to various sub-bureaus of the Offshore Oil Tax Administration,
In order to properly implement the relevant stipulations of the Individual Income Tax Law and Regulations on Its Implementation, after study, we hereby clarify some questions concerning the connections between policies on the original individual income regulatory tax and the income tax of urban and rural individual industrial and commercial units as follows:
I.
......