Issued: December 20 2001
Effective: as of date of issue
Main contents: The Circular states that where a foreign investment enterprise or foreign enterprise (the Enterprise) engages in
State Administration of Taxation, Questions Concerning the Administration of Income Tax of Foreign-Investment Enterprises that Develop and Deal in Real Property Circular
国家税务总局关于外商投资房地产开发经营企业所得税管理问题的通知
Issued: December 20 2001Effective: as of date of issueMain contents: The Circular states that where a foreign investment enterprise or foreign enterprise…
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