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OFFICIAL REPLY OF THE STATE ADMINISTRATION OF TAXATION ON THE ISSUE OF RECOGNIZING THE FOREIGN-FUNDED ENTERPRISES ENGAGED IN DISPOSITION OF SEWAGE AND GARBAGE AS MANUFACTURING ENTERPRISES |
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(No.388 [2003] of the State Administration of Taxation promulgated on April 9, 2003) |
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SUBJECT : CORPORATE TAX; DISPOSITION OF SEWAGE AND GARBAGE; MANUFACTURING ENTERPRISES |
ISSUING DEPARTMENT : STATE ADMINISTRATION OF TAXATION |
ISSUE DATE : 04/09/2003 |
IMPLEMENT DATE : 04/09/2003 |
LENGTH : 109 words |
TEXT : |
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Regarding Request for Instructions on Whether the Foreign-Funded Projects of Disposition of Sewage May Enjoy the Preferential Tax Treatments (No.213 [2002] of the Bureau of State Taxation of Qingdao), in order to prevent environmental pollution, to protect the environment, and to accelerate the construction of social service infrastructures, the foreign-funded enterprises engaged in the disposition of sewage and garbage may be recognized as Manufacturing foreign-funded enterprises and be entitled to the corresponding preferential tax policies in accordance with Item 10) of Paragraph 1 of Article 72 of the Implementation Rules for the Law of the People's Republic of China on the Income Tax of Foreign-Funded Enterprises and Foreign Enterprises.
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