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	NOTICE OF THE STATE ADMINISTRATION OF TAXATION ON PRINTING AND DISTRIBUTING THE FORM FOR THE DECLARATION OF INCOME TAX OF THE FOREIGN INVESTMENT ENTERPRISES AND FOREIGN ENTERPRISES

	(No. 54 [2004] of the State Administration of Taxation January 12, 2004)


SUBJECT : CORPORATE TAXATION; FOREIGN INVESTMENT ENTERPRISES & ENTERPRISES; DECLARATION
ISSUING DEPARTMENT : THE STATE ADMINISTRATION OF TAXATION
ISSUE DATE : 01/12/2004
IMPLEMENT DATE : 01/12/2004
LENGTH : 828 words
TEXT :

With a view to bringing the income tax return for foreign related enterprises in line with the new Enterprise Accounting System, and being convenient for the foreign related enterprises to fill out, as well as reducing the cost for their observance of tax law, the State Administration of Taxation has hereby made proper revision on the tax return, which is established on the basis of the old enterprise accounting system after widely soliciting the opinions of both tax collectors and tax payers, and print and distribute it to you the revised Income Tax Return for Enterprises with Foreign Investment and Foreign Enterprises (hereinafter referred to the New Tax Return), and make the following notice concerning the relevant issues:

I. Foreign related enterprises shall begin to use the New Tax Return from the time when they make declarations on the balance of enterprise income taxes of the year 2003, and the Notice of the State Administration of Taxation on Printing and Distributing the Newly Revised Income Tax Return of Foreign Investment Enterprises and Foreign Enterprises (No.200 [2000] of the State Administration of Taxation) shall be repealed simultaneously.

II. The New Tax Return shall still be classified into two categories including Class A and Class B according to their methods of levy. Where a foreign related enterprise has two kinds of taxation rates at the same time, and needs to fill out two sets of Class A tax returns separately, it shall differentiate them by adding "¡ª1"and "¡ª2" separately after the 15 digits of tax file numbers; if it needs to fill out Class A and Class B tax returns simultaneously, it shall differentiate them by adding "---A" and "---B" after the 15 digits of tax file numbers.

III. The Tax Return for Settlement of Income of Enterprises with Foreign Investment and the Withholding Income Tax Returns prescribed in the Notice of the State Administration of Taxation on Printing and Distributing the Income Tax Return for Enterprises with Foreign Investment and Foreign Enterprises (No. 215 [1992] of the State Administration of Taxation) will be used continually.

IV. The New Tax Return shall be printed by the tax authorities of all provinces (including cities under separate state planning) in accordance with the format of the form formulated by the State General Administration of Taxation.

V. All regions shall strengthen administration on the printing and distributing and use of the New Tax Return, and reflect the issues in existence in the enforcement and opinions of the two parties of tax collectors and taxpayers in time to the State Administration of Taxation (the International Taxation Department).

Attachments:
1. Annual Income Tax Return for Enterprises with Foreign Investment and Foreign Enterprises (Class A) (Paper size: A3) (Omitted)

Form 1: Operating Income Form (A01) (Paper size: A4) (Omitted)
Form 2: Table of Operating Cost or Outlays (A02) (Paper size: A3) (Omitted)
Form 3: Table of Overhead Expenses and Operating Expenses (A03)(Paper size: A4) (Omitted)
Form 4: Form of Intangible Assets, Long-term Deferred and Prepaid Expenses, and Other Long-term Amortization Assets (A0301) (Paper size: A4) (Omitted)
Form 5: Form of Depreciation of Fixed Assets (A04) (Paper size: A4) (Omitted) Form 6: Form of Finance Expenses (A05) (Paper size: A4) (Omitted)
Form 7: Form of Actual Payment of Registered Capital (A06) (Paper size: A4) (Omitted)
Form 8: Form of Conditions of Non-operating Income and Expenses (A07)(Paper size: A4) (Omitted)
Form 9: Table of Other Profits and Losses (A08) (Paper size: A4) (Omitted)
Form 10: Table of Annual Making up of Losses (A09)(Paper size: A4) (Omitted)
Form 11: Table for the Adjustment and Collection of the Taxes Payable by the Head Offices or the Branches or the Business Organizations (A10) (Paper size: A4) (Omitted)
Form 12: Annual Tax Return for the Management of the Head Offices or the Branches or Business Organizations (A1001) (Paper size: A4) (Omitted)
Form 13: Form for Distribution of Taxable Income of the Head Offices or Branches or Business Organizations (A1002) (Paper size: A4) (Omitted)
Form 14: Table for Adjustment of Other Taxable Items (A11) (Paper size: A4) (Omitted)
Form 15: Form for Calculation of the Deduction of the Amount of Overseas Taxes (A12) (Paper size: A4) (Omitted)
Form 16: Annual Tax Return for the Business Contact between the Enterprises with Foreign Investment and the Foreign Enterprises and Their Affiliated Enterprises (A13-A) (Paper size: A4) (Omitted)
Form 17: Annual Tax Return for the Business Transactions between the Enterprises with Foreign Investment and the Foreign Enterprises and Their Affiliated Enterprises (A13-B) (Paper size: A4) (Omitted)
Form 18: Form of Adjustment of the Tax Payable in the Previous Years (A14) (Paper size: A4) (Omitted)

2. Quarterly Income Tax Return for Enterprises with Foreign Investment and Foreign Enterprises (Class A) (AA1) (Paper size: A3) (Omitted)

3. Annual Income Tax Return for Enterprises with Foreign Investment and Foreign Enterprises (Class B)(Paper size: A3) (Omitted)

4. Quarterly Income Tax Return for Enterprises with Foreign Investment and Foreign Enterprises (Class B) (BB1) (Paper size: A3) (Omitted)