Official Reply of the State Administration of Taxation to the Recognition of Foreign-Invested Enterprises Engaging in Resources and Transportation Construction Projects
Official Reply of the State Administration of Taxation to the Recognition of Foreign-Invested Enterprises Engaging in Resources and Transportation Construction Projects
Official Reply of the State Administration of Taxation to the Recognition of Foreign-Invested Enterprises Engaging in Resources and Transportation Construction Projects
Guo Shui Han Fa [1993] No.713
May 14, 1993
Tax Bureau of Shanghai,
The Request for Instructions Concerning Issues of the Scope of Ascertaining the Foreign-invested Enterprises Engaging in Resources and Transportation Construction Projects Established in Pudong New District in the Subparagraph 3 of Article 75 of the Rules of the Tax Law(Hu Shui Wai [1993] No.58) has been received.
"The foreign-invested enterprises that have been newly established and engaged in resources projects such as airport, port, railway, highway, power station and transportation projects" as mentioned in Subparagraph 3 of Paragraph 1 of Article 75 of the Implementing Rules of the Income Tax Law of the People's Republic of China on Foreign-invested Enterprises and Foreign Enterprises, means foreign-invested enterprises that directly invest inthe construction of the forgoing projects, not including the enterprises involving in the project of building, installing of the forgoing.
......
Guo Shui Han Fa [1993] No.713
May 14, 1993
Tax Bureau of Shanghai,
The Request for Instructions Concerning Issues of the Scope of Ascertaining the Foreign-invested Enterprises Engaging in Resources and Transportation Construction Projects Established in Pudong New District in the Subparagraph 3 of Article 75 of the Rules of the Tax Law(Hu Shui Wai [1993] No.58) has been received.
"The foreign-invested enterprises that have been newly established and engaged in resources projects such as airport, port, railway, highway, power station and transportation projects" as mentioned in Subparagraph 3 of Paragraph 1 of Article 75 of the Implementing Rules of the Income Tax Law of the People's Republic of China on Foreign-invested Enterprises and Foreign Enterprises, means foreign-invested enterprises that directly invest inthe construction of the forgoing projects, not including the enterprises involving in the project of building, installing of the forgoing.
......