State Administration of Taxation, Enterprise Tax Treatment Issues Concerning Foreign-invested Enterprises in which the Proportion of Foreign Investor Contribution is Less Than 25% Circular

国家税务总局关于外国投资者出资比例低于25%的外商投资企业税务处理问题的通知

Issued: April 18 2003Main contents: The Circular clarifies that unless the State Council specially provided otherwise the applicable taxation system and…

1 minute readJune 02, 2003 at 12:58 AM

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Issued: April 18 2003

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