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Official Reply of the State Administration of Taxation to the Question Concerning the Delineation of Enterprises with Foreign Investment Engaging in Communications and Transportation

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.


Promulgated by The State Administration of Taxation on 1994-7-4



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