Laws of the People's Republic of China

Reply of the State Administration of Taxation Concerning the Tax Exemption of Hong Kong Ocean Park, Guangzhou Representative Office

Guo Shui Han [2007] No.273

The State Taxation Bureau of Guangdong:

We have received your Request for Instructions upon Matters about the Tax Exemption of Hong Kong Ocean Park, Guangzhou Representative Office (Yue Guo Shui Fa [2006] No.260), and make a reply as follows:

The Guangzhou Representative Office of Hong Kong Ocean Park was set up in 2006, and mainly undertakes the liaison and consultation work on the head office's related e business. A certificate produced by the Hong Kong Tax Authority proves that the head office, Hong Kong Ocean Park, is a non-profitable institution. In accordance with the provisions of the Circular of the State Administration of Taxation Concerning the Related Matters about Reinforcing the Collection and Administration of Taxes on the Permanent Establishments of Foreign Enterprises (Guo Shui Fa [1996] No.165) and the Circular of the State Administration of Taxation Concerning the Related Matters about the Tax Administration of the Permanent Establishments of Foreign Enterprises (Guo Shui Fa [2003] No.28), as regards the business activities conducted by Hong Kong Ocean Park, Guangzhou Representative Office, business tax and enterprise income tax shall be exempted as long as they fall within the scope as prescribed in Item (2), Paragraph 2 of Article 1 of the Document (Guo Shui Fa [1999] No.165).

The State Administration of Taxation

March 6, 2007