Laws of the People's Republic of China

The State Administration of Taxation

Circular of the State Administration of Taxation on Questions Concerning the Tax Items Applicable to Enterprises with Foreign Investment, Foreign Enterprises and Individual Foreigners

[1994] No.123 of the State Administration of Taxation

May 11, 1994

The tax bureaus of various provinces, autonomous regions and municipalities directly under the Central Government, the tax bureaus of various municipalities separately listed on the State plan 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 enterprises 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 Circular on Questions Related to the Interim Regulations Concerning the Collection of Value-Added Tax, Consumption Tax and Business Tax Applicable to Enterprises with Foreign Investment and Foreign Enterprises, a document of the State Council Coded GuoFa [1994] No. 10 of the State Council, 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 enterprises with foreign investment, foreign enterprises and individual foreigners:

I.

The Income Tax Law of the People's Republic of China on Enterprises 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 Interim Regulations of the People's Republic of China on Value-Added Tax published by the State Council on December 13, 1993;

IV.

The Interim Regulations of the People's Republic of China on Consumption Tax published by the State Council on December 13, 1993;

V.

The Interim Regulations of the People's Republic of China on Business Tax published by the State Council on December 13, 1993;

VI.

The Interim Regulations of the People's Republic of China on Land Value-Added Tax published on December 13, 1993;

VII.

The Interim Regulations of the People's Republic of China on Resources Tax published by the State Council on December 25, 1993;

VIII.

The Interim Regulations of the People's Republic of China on Stamp Tax published by the State Council on August 6, 1988;

IX.

The Interim Regulations on Animal Slaughter Tax published by the Government Administration Council of the Central People's Government on December 19, 1950;

X.

The Interim Regulations on Urban Real Estate Tax published by the Government Administration Council of the Central People's Government on August 8, 1951, and

XI.

The Interim Regulations on Vehicle and Shipping License Plate Tax Published by the Government Administration Council of the Central People's Government on September 13, 1951.