the Ministry of Finance, the State Administration of Taxation Circular of the Ministry of Finance and the State Administration of Taxation on the Business Tax Policies for Qualified Foreign Institutional Cai Shui [2005] No. 155 The financial departments (bureaus) and local tax bureaus of all provinces, autonomous regions, municipalities directly under the Upon approval of the State Council, the business tax policies for qualified foreign institutional investors (hereinafter referred The difference revenues of the QFIIs derived from buying and selling of securities conducted in China by the domestic companies on Please implement this policy accordingly. Ministry of Finance State Administration of Taxation December 1, 2005 |
the Ministry of Finance, the State Administration of Taxation
2005-12-01