CIRCULAR ON THE QUESTION CONCERNING DELEGATING ANIMAL SLAUGHTERTAX ON ENTERPRISE WITH FOREIGN INVESTMENT ENTERPRISES TO LOCAL MANAGEMENT
CIRCULAR ON THE QUESTION CONCERNING DELEGATING ANIMAL SLAUGHTERTAX ON ENTERPRISE WITH FOREIGN INVESTMENT ENTERPRISES TO LOCAL MANAGEMENT
(State Administration of Taxation: 29 March 1994 Coded Guo Shui Fa[1994] No. 085)
Whole Doc.
To the tax bureaus of various provinces, autonomous regions and
municipalities and the tax bureaus of various cities with independent
planning:
Recently various local tax departments inquired about the question as
to how to levy animal slaughter tax on enterprise with foreign investment
and foreign enterprises. In line with the stipulations of the Circular of
the State Council Concerning Cancellation of Fair Trade Tax, Domestic
Animal Trade Tax, Special Tax on Enterprises That use Petroleum As Their
Principal Fuel, Bonus Tax and Wage Regulatory Tax and Delegating Animal
Slaughter Tax and Banquet Tax to Local Management, a State Council
document Coded Guo Fa [1994] No. 7. Slaughter tax has been placed under
the management of local authorities, The Administration maintains: After
animal slaughter tax is placed under local management, the concrete
methods for the levy of animal slaughter tax enacted by various localities
shall also be applied to enterprise with foreign investment and foreign
enterprises.
and Delegating Animal
Slaughter Tax and Banquet Tax to Local Management, a State Council
document Coded Guo Fa [1994] No. 7. Slaughter tax has been placed under
the management of local authorities, The Administration maintains: After
animal slaughter tax is placed under local management, the concrete
methods for the levy of animal slaughter tax enacted by various localities
shall also be applied to enterprise with foreign investment and foreign
enterprises.
|