Laws of the People's Republic of China

the State Administration of Taxation

Official Reply of the State Administration of Taxation on the Issue of Tax Exemption of Shanghai Representative Office of the Department of Trade and Economic Development of South Australian Government of the Commonwealth Australia

Letter No. 817 [2005] of the State Administration of Taxation

August 22, 2005

Shanghai Municipal Bureau of State Taxation and Shanghai Municipal Bureau of Local Taxation:

Your Bureaus' Request for Instructions on the Relevant Taxation Issues of Shanghai Representative Office of the Department of Trade and Economic Development of South Australian Government of Australia (Hu Guo Shui Wai [2005] No. 90) has been received, and an official reply is hereby given as follows:

Shanghai Representative Office of the Department of Trade and Economic Development of South Australian Government of Australia established in 2005, mainly engages in the communications and exchanges between China and Australia in politics, economy and culture, etc., and promotes the high-quality products to be exported from South Australia to China. The Australian consulate general in Shanghai has issued a document to certify that the head office, i.e., the Department of Trade and Economic Development of South Australian Government of Australia is a non-profit institution. In accordance with the Circular of the State Administration of Taxation on the Relevant Issues of Strengthening the Tax Collection and Administration of Foreign Enterprises' Permanent Representative Offices (Guo Shui Fa [1996] No. 165) and the Circular of the State Administration of Taxation on the Relevant Issues concerning the Taxation Administration of Foreign Enterprises' Permanent Representative Offices" (Guo Shui Fa [2003] No. 28), we hereby approve Shanghai Representative Office of the Department of Trade and Economic Development of South Australian Government of Australia to be exempted from enterprise income tax and business tax when it engages in the business within the scope prescribed in Item (2) of Paragraph 2 of Article 1 of the Guo Shui Fa [1996] No. 165.