Interim Provisions of the Ministry of Finance and the State Administration of Taxation on the Imposition of Industrial and Commercial Consolidated Tax and Enterprise Income Tax on the Resident Representative Offices of Foreign Enterprises
Interim Provisions of the Ministry of Finance and the State Administration of Taxation on the Imposition of Industrial and Commercial Consolidated Tax and Enterprise Income Tax on the Resident Representative Offices of Foreign Enterprises
Interim Provisions of the Ministry of Finance and the State Administration of Taxation on the Imposition of Industrial and Commercial Consolidated Tax and Enterprise Income Tax on the Resident Representative Offices of Foreign Enterprises
Cai Shui [1985] No. 110
May 15, 1985
The following Provisions are formulated in accordance with the provisions of Articles 2 and 8 of The Regulations of the People's Republic of China on Industrial and Commercial Consolidated Tax, Article 1 of the Income Tax Law of the People''s Republic of China for Foreign Enterprises and Articles 2 and 4 of the Rules for the Implementation thereof, and Article 9 of the Interim Provisions of the State Council Concerning the Administration of Resident Representative Offices of Foreign Enterprises, and the relevant provisions of the tax treaties concluded between the Chinese Government and foreign government in respect of issues concerning the imposition of tax on resident representative offices of foreign enterprises:
I.
......
Cai Shui [1985] No. 110
May 15, 1985
The following Provisions are formulated in accordance with the provisions of Articles 2 and 8 of The Regulations of the People's Republic of China on Industrial and Commercial Consolidated Tax, Article 1 of the Income Tax Law of the People''s Republic of China for Foreign Enterprises and Articles 2 and 4 of the Rules for the Implementation thereof, and Article 9 of the Interim Provisions of the State Council Concerning the Administration of Resident Representative Offices of Foreign Enterprises, and the relevant provisions of the tax treaties concluded between the Chinese Government and foreign government in respect of issues concerning the imposition of tax on resident representative offices of foreign enterprises:
I.
......