1994.01.01
STATE BUREAU OF TAXATION
CIRCULAR ON QUESTIONS CONCERNING THE TAX ITEMS APPLICABLE TO ENTERPRISE
WITH FOREIGN INVESTMENT, FOREIGN ENTERPRISES AND INDIVIDUAL FOREIGNERS
(State Administration of Taxation: 9 May 1994 Coded Guo Shui Fa [1994]
No. 123)
To the tax bureaus of various provinces, autonomous regions and
municipalities, the tax bureaus of various cities with independent
planning and various sub-bureaus of the Offshore Oil Tax Administration:
Recently, we have acknowledged the receipts of letters and cables from
some localities asking about questions concerning the scope of tax
categories applicable to enterprise with foreign investment, foreign
enterprises and individual foreigners after the new tax system reform,
in accordance with related Tax Laws and the stipulations of the State
Council Circular On Questions Related to the Provisional Regulations
Concerning the Collection of Value-Added Tax, Consumption Tax and
Business Tax Applicable to enterprise with foreign investment and
Foreign Enterprises, a document of the State Council Coded Guo Fa [1994]
No. 10, the questions are hereby clarified as follows;
Beginning from January 1, 1994, the following industrial and commercial
tax laws and provisional regulations shall be applicable to enterprise
with foreign investment, foreign enterprises and individual foreigners:
I. The Law of the People's Republic of China on Income Tax on enterprise
with foreign investment and Foreign Enterprises adopted by the National
People's Congress on April 9, 1991 and published on the same day;
II. The Individual Income Tax Law of the People's Republic of China
adopted by the National People's Congress on September 10, 1980, and
amended by the Standing Committee of the National People's Congress on
October 31, 1993 and re-published on the same day;
III. The Provisional Regulations of the People's Republic of China on
Value-Added Tax published by the State Council on December 13, 1993;
IV. The Provisional Regulations of the People's Republic of China on
Consumption Tax published by the State Council on December 13, 1993;
V. The Provisional Regulations of the People's Republic of China on
Business Tax published by the State Council on December 13, 1993;
VI. The Provisional Regulations of the People's Republic of China on
Land Value-Added Tax published on December 13, 1993;
VII. The Provisional Regulations of the People's Republic of China on
Resources Tax published by the State Council on December 25, 1993;
VIII. The Provisional Regulations of the People's Republic of China on
Stamp Tax published by the State Council on August 6, 1988;
IX. The Provisional Regulations on Animal Slaughter Tax published by the
Government Administration Council of the Central [1] [2] 下一页
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