State Administration of Taxation, Questions on the Tax Year of Foreign Investment Enterprises Official Reply

国家税务总局关于外商投资企业纳税年度问题的批复

Terminates the use of 12 full months as the tax year for foreign investment enterprises, except for approved FIEs.

1 minute readJune 02, 2002 at 12:58 AM

clpstaff

& clp articles

Issued: April 25 2002

Main contents: The Reply terminates the implementation of Article 16 of the Several Operation Handling Questions Concerning the Thorough Implementation of the Foreign Investment Enterprise and Foreign Enterprise Income Tax Law Circular as of the year 2002.

A Subscription is Required to Access this Content

Subscribe to China Law & Practice today for:

✓ A database of 3000+ essential documents, including key PRC laws translated into English
✓ Newsletters with business-critical and sector-specific updates
✓ Premium mobile access with timely analysis on China's fast-changing market

Already a Subscriber? Log In. Sign In Now

Questions? Contact us at [email protected] | 1-855-808-4530 (Americas) | 44(0) 800 098 386009 (UK & Europe)