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NOTICE OF THE MINISTRY OF FINANCE AND THE STATE ADMINISTRATION OF TAXATION ON STOPPING THE TAX REFUND POLICY OF VALUE-ADDED TAX ON INTEGRATE CIRCUIT |
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(No.174 [2004] of the Ministry of Finance, September 30, 2004) |
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SUBJECT : VALUE-ADDED TAX ; TAX REFUND; INTEGRATE CIRCUIT; STOP |
ISSUING DEPARTMENT : MINISTRY OF FINANCE OF THE PEOPLE'S REPUBLIC OF CHINA, STATE ADMINISTRATION OF TAXATION |
ISSUE DATE : 09/30/2004 |
IMPLEMENT DATE : 04/01/2005 |
LENGTH : 145 words |
TEXT : |
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Upon the approval of the State Council, we hereby make the following notice on tax refund policy of value-added tax on integrate circuit:
The relevant tax refund policy of value added tax as prescribed in Article 1 of the Notice of the Ministry of Finance and the State Administration of Taxation on Tax Policies for Further Encouraging the Development of Software Industry and Integrate Circuit Industry (No.70 [2002] of the Ministry of Finance) shall cease to be implemented as of the date of April 1st, 2005.
Before March 31, 2005, the tax refund policy of relevant value-added tax as prescribed in Article 1 of Document No.70 [2002] of the Ministry of Finance may only be applicable to the integrate circuit enterprises that were determined before July 14, 2004, and the integrate circuit products (including single crystal silicon wafers) that were determined before July 14, 2004.
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