Circular of the State Administration of Taxation on Issues Concerning the Identification of Chinese-Controlled Overseas Registered Enterprises as Resident Enterprises in Accordance With the Actual Standards of Organizational Management
Circular of the State Administration of Taxation on Issues Concerning the Identification of Chinese-Controlled Overseas Registered Enterprises as Resident Enterprises in Accordance With the Actual Standards of Organizational Management
Circular of the State Administration of Taxation on Issues Concerning the Identification of Chinese-Controlled Overseas Registered Enterprises as Resident Enterprises in Accordance With the Actual Standards of Organizational Management
Guo Shui Fa [2009] No. 82
April 22, 2009
The Offices of the State Administration of Taxation and local taxation bureaus at all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan:
In accordance with the Enterprise Income Tax Law of the People's Republic of China (hereinafter referred to as "the Enterprise Income Tax Law") and the Implementation Regulations of the Enterprise Income Tax Law of the People's Republic of China (hereinafter referred to as "the Implementation Regulations"), and in order to regulate the implementation of the identification standards with respect to resident enterprises prescribed in the Enterprise Income Tax Law, issues concerning the identification of Chinese-controlled overseas registered enterprises (hereinafter referred to as "Overseas China-funded Enterprises") as resident enterprises in accordance with the actual organizational management are notified as follows:
I. Overseas China-funded Enterprises refer to enterprises registered overseas in accordance with laws of foreign countries (regions) by enterprises or enterprises groups within the territory of China as major holding investors.
II.
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