State Administration of Taxation, Circular on the Handling of Relevant Matters Following the Abolition of Several Preferential Tax Policies Previously Available to Foreign-invested Enterprises and Foreign Enterprises

国家税务总局关于外商投资企业和外国企业原有若干税收优惠政策取消后有关事项处理的通知

May 08, 2008 | BY

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Tax refund policy for reinvestments by foreign investors clarified.

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Issued: February 27 2008

Main Contents: The Circular clarifies three issues arising after the abolition of several preferential tax policies previously available to foreign-invested enterprises and foreign enterprises:

(1) Treatment