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State Administration of Taxation
Circular of the State Administration of Taxation on Scope of Application of the Enterprise Income Tax Preferential Policies for Revitalizing
the Old Industrial Bases in Northeast China
Guo Shui Han [2005] No. 823
The bureaus of state taxation and local taxation of Liaoning, Jilin, Heilongjiang Provinces and Dalian:
The grassroots tax organs and enterprises request the clarification of the question about whether or not the trans-regional operating
enterprises may enjoy the enterprise income tax preferential policies for the old industrial bases in Northeast China after the
distribution of the Notice of the Ministry of Finance and State Administration of Taxation about the Implementation of the Enterprise
Income Tax Preferential Policies for Revitalizing the Old Industrial Bases in Northeast China (No. 153 [2004] of the Ministry of
Finance),. Upon the discussion, relevant matters are hereby notified as the following:
The scope of application of the enterprise income tax preferential policies for revitalizing the old industrial bases in Northeast
China is only limited to the enterprises that are within the 3 provinces and one city in Northeast China and meet the relevant requirements.
The other enterprises outside the 3 provinces and one city in Northeast China including the subsidiary or branch company established
outside the 3 provinces and one city in Northeast China by the group companies within the 3 provinces and one city in Northeast China,
shall not enjoy the enterprise income tax preferential policies for revitalizing the old industrial base in Northeast China.
State Administration of Taxation
August 22 2005
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