State Administration of Taxation, Taxation Questions Concerning Exports of Foreign-funded Investment Companies Circular

Issued: December 8 2000

Main contents: The Circular clarifies that foreign-funded investment companies approved by the Ministry of Foreign Trade and Economic Cooperation may, within the approved scope of business, purchase goods that are not subject to export quotas or export licensing as long as they are able to submit the required documents.
Related legislation: Several Issues Concerning Taxation on Goods Exported by Foreign Investment Enterprises Circular, Jul 8 1996, CLP 1996 No.3 p10 and Several Problems Concerning Taxation of Exported Goods Supplementary Circular, Feb 21 1997, CLP 1997 No.7 p13