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	REPLY OF THE STATE ADMINISTRATION OF TAXATION ON ISSUES CONCERNING THE APPLICATION OF PREFERENTIAL TAX POLICY BY FOREIGN-FUNDED ENTERPRISES UNDERTAKING TAXI BUSINESS AND OTHER PASSENGER TRANSPORTATION BUSINESSES

	(No. 945 [2004] of the Letter of the State Administration of Taxation, August 3, 2004)


SUBJECT : TAXI BUSINESS AND OTHER PASSENGER TRANSPORTATION BUSINESSES; FOREIGN-FUNDED; PREFERENTIAL TAX POLICY
ISSUING DEPARTMENT : THE STATE ADMINISTRATION OF TAXATION
ISSUE DATE : 08/03/2004
IMPLEMENT DATE : 08/03/2004
LENGTH : 285 words
TEXT :

Your Request for Instructions on the Nanning KangFu Communications Limited Company' Request for Enjoying Preferential Income Tax Policy on the Development of Western Areas (No.143 [2003] of the Guangxi Administration of State Taxes) and the Request for Instructions on Issues concerning the Nanning White Horse Public Traffic Limited Company's Application for Enjoying Preferential Tax Policy on the Development of Western Areas (No.130 [2003] of the Guangxi Administration of State Tax) have been received, we hereby make the following reply:

The "communications and transportation industry" that enjoys the treatment of a production-oriented foreign-funded enterprise as prescribed in Item (8) of Article 72 of the Detailed Rules for the Implementation of the Income Tax Law of the People's Republic of China on Foreign-funded Enterprises and Foreign Enterprises (hereinafter referred to the Detailed Rules for the Implementation of Tax Law) shall not include the foreign-funded enterprises undertaking the passenger transportation business; the "traffic enterprises" newly established in the western areas, which enjoy the exemption of enterprise income tax for two years and collection of half the rate for three more consecutive years as prescribed in Item (2) of Article 3 of the Notice of the State Council on the Implementation of Several Policies and Measures for the Development of Western Areas (No.33 [2000] of the State Council) shall refer to the enterprises undertaking the investment and construction of such traffic infrastructure as roads and bridges. Therefore, the Nanning KangFu Traffic Limited Company and the Nanning White Horse Public Traffic Limited Company that undertake the taxi business and urban public passenger transportation business do not fall within the scope of application of the aforesaid preferential enterprise income tax. Please handle the issue by following other relevant tax provisions.