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CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION ON CLARIFYING THE FORCE OF THE RELEVANT DOCUMENTS ON TAX ADMINISTRATION REGARDING THE BUSINESS OPERATIONS AMONG AFFILIATED ENTERPRISES |
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(No, 807 [2006] of the State Administration of Taxation, August 23, 2006) |
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SUBJECT : CORPORATE TAX; AFFILIATED ENTERPRISES; TAX ADMINISTRATION OF BUSINESS OPERATIONS AMONG AFFILIATED ENTERPRISES; THE FORCE OF THE RELEVANT DOCUMENTS |
ISSUING DEPARTMENT : THE STATE ADMINISTRATION OF TAXATION |
ISSUE DATE : 08/23/2006 |
IMPLEMENT DATE : 08/23/2006 |
LENGTH : 188 words |
TEXT : |
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Taking into consideration that the Circular of the State Administration of Taxation on Revising the Rules for Tax Administration Regarding the Business Operations Among Affiliated Enterprises (No. 143 [2004] of the State Administration of Taxation) is a revision of Circular of the State Administration of Taxation on Printing and Distributing the Rules for Tax Administration Regarding the Business Operations Among Affiliated Enterprises (No. 059[1998] of the State Administration of Taxation) based on the Law of the People's Republic of China on Tax Collection and Administration which came into force on May 1, 2001 as well as the Detailed Rules for the Implementation of the Law of the People's Republic of China on Tax Collection and Administration which came into force on October 15, 2002, so the two documents depend on and complement each other. In order to avoid any misunderstanding of the administrative law enforcement of taxation, we hereby clarify that the articles and attachments in Document No. 59 [1998] of the State Administration of Taxation that have not been revised or abolished by Document No. 143 [2004] of the State Administration of Taxation shall still be effective.
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