State Administration of Taxation, Issues Relevant to Refund of Company Income Tax to Foreign Investors for Re-investment Circular

国家税务总局关于外国投资者再投资退还企业所得税有关问题的通知

September 02, 2002 | BY

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Issued: July 17 2002Main contents: The Circular clarifies that where a foreign-invested enterprise, in accordance with a resolution of its board of directors,…

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Issued: July 17 2002

Main contents: The Circular clarifies that where a foreign-invested enterprise, in accordance with a resolution of its board of directors, reinvests after-tax profits extracted