The State Administration of Taxation Circular of the State Administration of Taxation on Questions Concerning the Tax Items Applicable to Enterprises with Foreign Investment, [1994] No.123 of the State Administration of Taxation May 11, 1994 The tax bureaus of various provinces, autonomous regions and municipalities directly under the Central Government, the tax bureaus Recently, we have acknowledged the receipts of letters and cables from some localities asking about questions concerning the scope Beginning from January 1, 1994, the following industrial and commercial tax laws and provisional regulations shall be applicable to I. The Income Tax Law of the People’s Republic of China on Enterprises with Foreign Investment and Foreign Enterprises adopted by the II. The Individual Income Tax Law of the People’s Republic of China adopted by the National People’s Congress on September 10, 1980, and III. The Interim Regulations of the People’s Republic of China on Value-Added Tax published by the State Council on December 13, 1993; IV. The Interim Regulations of the People’s Republic of China on Consumption Tax published by the State Council on December 13, 1993; V. The Interim Regulations of the People’s Republic of China on Business Tax published by the State Council on December 13, 1993; VI. The Interim Regulations of the People’s Republic of China on Land Value-Added Tax published on December 13, 1993; VII. The Interim Regulations of the People’s Republic of China on Resources Tax published by the State Council on December 25, 1993; VIII. The Interim Regulations of the People’s Republic of China on Stamp Tax published by the State Council on August 6, 1988; IX. The Interim Regulations on Animal Slaughter Tax published by the Government Administration Council of the Central People’s Government X. The Interim Regulations on Urban Real Estate Tax published by the Government Administration Council of the Central People’s Government XI. The Interim Regulations on Vehicle and Shipping License Plate Tax Published by the Government Administration Council of the Central |
The State Administration of Taxation
1994-05-11