Circular of the State Administration of Taxationon on Taxation Issues concerning Foreign or Hong Kong, Macao and Taiwan non-Air Transport Enterprises Which Engage in International Transport Business with Chartered Planes

Circular of the State Administration of Taxationon on Taxation Issues concerning Foreign or Hong Kong, Macao and Taiwan non-Air Transport Enterprises Which Engage in International Transport Business with Chartered Planes
Circular of the State Administration of Taxationon on Taxation Issues concerning Foreign or Hong Kong, Macao and Taiwan non-Air Transport Enterprises Which Engage in International Transport Business with Chartered Planes

Guo Shui Fa [1994] No. 19

January 27, 1994

The tax bureaus of various provinces, autonomous regions and municipalities and the tax bureaus of cities specially designated in the state plan,

Recently, our Administration has continuously received letters from tax bureaus of some provinces and cities, saying that some foreign or Hong Kong, Macao and Taiwan non-air transport enterprises which come to China and the Chinese mainland to engage in international transport business by means of chartered planes, demanding that our Administration clarify related questions concerning taxation.
  ......
Please consent to the LexisNexis Terms and Conditions and Privacy Policy.