Laws of the People's Republic of China

State Administration of Taxation

Circular of the State Administration of Taxation on Scope of Application of the Enterprise Income Tax Preferential Policies for Revitalizing the Old Industrial Bases in Northeast China

Guo Shui Han [2005] No. 823

The bureaus of state taxation and local taxation of Liaoning, Jilin, Heilongjiang Provinces and Dalian:

The grassroots tax organs and enterprises request the clarification of the question about whether or not the trans-regional operating enterprises may enjoy the enterprise income tax preferential policies for the old industrial bases in Northeast China after the distribution of the Notice of the Ministry of Finance and State Administration of Taxation about the Implementation of the Enterprise Income Tax Preferential Policies for Revitalizing the Old Industrial Bases in Northeast China (No. 153 [2004] of the Ministry of Finance),. Upon the discussion, relevant matters are hereby notified as the following:

The scope of application of the enterprise income tax preferential policies for revitalizing the old industrial bases in Northeast China is only limited to the enterprises that are within the 3 provinces and one city in Northeast China and meet the relevant requirements. The other enterprises outside the 3 provinces and one city in Northeast China including the subsidiary or branch company established outside the 3 provinces and one city in Northeast China by the group companies within the 3 provinces and one city in Northeast China, shall not enjoy the enterprise income tax preferential policies for revitalizing the old industrial base in Northeast China.

State Administration of Taxation

August 22£¬ 2005