The State Administration of Taxation Circular of the State Administration of Taxation on the Taxation on Income Gained During Establishment of Enterprises with Foreign GuoShuiFa [1995] No.140 July 24, 1995 The state tax bureaus of various provinces, autonomous regions, municipalities directly under the Central Government and municipalities This is to specify what to do with the income tax about the non-productive income gained by a manufacturing enterprise with foreign According to Article 4 of the Income Tax Law of the People’s Republic of China on Enterprises with Foreign Investment and Foreign |
The State Administration of Taxation
1995-07-24