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NOTICE ON STOPPING THE IMPLEMENTATION OF THE POLICY OF TAX REFUND OF IMPORT LINK VALUE ADDED TAX ON INTEGRATED CIRCUIT PRODUCTS WHICH ARE DESIGNED AT HOME AND GOING ABROAD FOR WAFER FOUNDRY AND PROCESSING |
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(No.40 [2004] of the Ministry of Finance and the State Administration of Taxation promulgated on August 31, 2004; shall come into force as of October 1, 2004) |
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SUBJECT : VALUE-ADDED TAX; TAX REFUND; INTEGRATED CIRCUIT PRODUCTS; STOP |
ISSUING DEPARTMENT : MINISTRY OF FINANCE OF THE PEOPLE'S REPUBLIC OF CHINA, STATE ADMINISTRATION OF TAXATION |
ISSUE DATE : 08/31/2004 |
IMPLEMENT DATE : 10/01/2004 |
LENGTH : 111 words |
TEXT : |
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Upon the approval of the State Council, from October 1, 2004, the Notice of the Ministry of Finance and the State Administration of Taxation on the Policy of Import Taxation on Some Integrated Circuit Products Which Are Designed at Home and Going Abroad for Wafer Foundry and Processing (No.140 [2002] of the Ministry of Finance and the State Administration of Taxation) shall cease to be implemented, and the import link value added tax on the integrated circuit products as listed in Document No.140 [2002] of the Ministry of Finance and the State Administration of Taxation shall be computed and collected in light of the legal tax rate of 17% without exceptions.
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