State Administration of Taxation, Circular on the Handling of Relevant Matters Following the Abolition of Several Preferential Tax Policies Previously Available to Foreign-invested Enterprises and Foreign Enterprises
国家税务总局关于外商投资企业和外国企业原有若干税收优惠政策取消后有关事项处理的通知
Tax refund policy for reinvestments by foreign investors clarified.
Date:
May 2008
CLP Reference: 3210/08.02.27
Promulgated: 27 February 2008
Keywords (click to search): [preferential tax policies] [foreign-invested enterprises] [foreign enterprises] [reinvestment] [income such as interest and royalties derived in China] [enterprise income tax] [tax reduction] [tax exemption] [PRC Enterprise Income Tax Law]
Issued: February 27 2008
Main Contents: The Circular clarifies three issues arising after the abolition of several preferential tax policies previously available to foreign-invested enterprises and foreign enterprises:
(1) Treatment with...
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