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Tax

State Administration of Taxation, Question on Reducing the Income Tax on Interest and Other Income of Foreign Enterprises Derived from Within China Circular

国务院关于外国企业来源于我国境内的利息等所得减征所得税问题的通知

January 31, 2001

Issued: November 18 2000Effective: January 1 2000Main contents: The Circular states that as of January 1 2000 foreign enterprises that derive interest,…


Business Tax on Banking Activities

October 31, 2000

In July, the State Administration of Taxation (SAT) issued the Several Business Tax Policy Questions Concerning Foreign-funded Financial Institutions Circular,…


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