Issued:September 28 2002
Effective: January 1 2003
Main contents: The charges and fees for services that a foreign-invested company with an investment nature provides its subsidiaries
State Administration of Taxation, Issues Relevant to Taxation Treatment for Services Provided by Foreign-invested Companies with an Investment Nature to Their Subsidiaries Circular
国家税务总局关于外商投资性公司对其子公司提供服务有关税务处理问题的通知
Rules as to the calculation of tax for services provided by foreign investors in China.
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