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the State Administration of Taxation
Official Reply of the State Administration of Taxation on the Issue of Tax Exemption of Shanghai Representative Office of the Department
of Trade and Economic Development of South Australian Government of the Commonwealth Australia
Letter No. 817 [2005] of the State Administration of Taxation
August 22, 2005
Shanghai Municipal Bureau of State Taxation and Shanghai Municipal Bureau of Local Taxation:
Your Bureaus’ Request for Instructions on the Relevant Taxation Issues of Shanghai Representative Office of the Department of Trade
and Economic Development of South Australian Government of Australia (Hu Guo Shui Wai [2005] No. 90) has been received, and an official
reply is hereby given as follows:
Shanghai Representative Office of the Department of Trade and Economic Development of South Australian Government of Australia established
in 2005, mainly engages in the communications and exchanges between China and Australia in politics, economy and culture, etc., and
promotes the high-quality products to be exported from South Australia to China. The Australian consulate general in Shanghai has
issued a document to certify that the head office, i.e., the Department of Trade and Economic Development of South Australian Government
of Australia is a non-profit institution. In accordance with the Circular of the State Administration of Taxation on the Relevant
Issues of Strengthening the Tax Collection and Administration of Foreign Enterprises’ Permanent Representative Offices (Guo Shui
Fa [1996] No. 165) and the Circular of the State Administration of Taxation on the Relevant Issues concerning the Taxation Administration
of Foreign Enterprises’ Permanent Representative Offices” (Guo Shui Fa [2003] No. 28), we hereby approve Shanghai Representative
Office of the Department of Trade and Economic Development of South Australian Government of Australia to be exempted from enterprise
income tax and business tax when it engages in the business within the scope prescribed in Item (2) of Paragraph 2 of Article 1
of the Guo Shui Fa [1996] No. 165.
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