|
The State Administration of Taxation
Official Reply of the State Administration of Taxation to the Question Concerning the Delineation of Enterprises with Foreign Investment
Engaging in Communications and Transportation
GuoShuiFa [1994] No.383
July 4, 1994
Beijing Municipal Tax Bureau:
We have recently received your bureau’s inquiry, asking the question as to whether or not enterprises with foreign investment engaged
in the business of moving houses and transportation can enjoy the preferential taxation treatment as granted to productive enterprise
with foreign investment. After study we hereby clarify the question as follows:
The communications and transportation services as stated in Subparagraph (8) of Paragraph 1 in Article 72 of the Rules for the Implementation
of the Income Tax Law of the People’s Republic of China on Enterprises with Foreign Investment and Foreign Enterprises include enterprises
with foreign investment engaging in the business of moving houses and transportation, but exclude enterprises with foreign investment
engaging in (express) delivery business of mail and articles.
|
The State Administration of Taxation
1994-07-04
|
|
