(State Administration of Taxation: 11 March 1993 Guo Shui Fa[1993] No. 049)
(State Administration of Taxation: 11 March 1993 Guo Shui Fa[1993] No. 049)
Whole Doc.
To tax bureaus of various provinces, autonomous regions and
municipalities, to tax bureaus of various cities with separate planning
and to sub-bureaus of offshore oil tax administrative bureaus:
Recently, reports from some regions say that some domestic shipping
enterprises have chartered containers from abroad and used them in
international transportation, after studying the issue concerning whether
or not income tax shall be levied on the rental incomes gained by foreign
companies from the lease of containers, the matter is hereby clarified as
follows:
Foreign companies which have rental incomes gained from the lease of
containers to enterprises within China shall pay enterprise income tax in
accordance with the stipulations of The Income Tax Law on enterprise with
foreign investment and Foreign Enterprises. Considering that actual
conditions in China where the existing number of containers cannot meet
the needs and in order to facilitate the development of China's container
ocean-shipping service, income tax is temporarily exempt from the rental
incomes gained by foreign companies and enterprises which 1 ease
containers to Chinese companies and enterprises for use in international
transportation.
lows:
Foreign companies which have rental incomes gained from the lease of
containers to enterprises within China shall pay enterprise income tax in
accordance with the stipulations of The Income Tax Law on enterprise with
foreign investment and Foreign Enterprises. Considering that actual
conditions in China where the existing number of containers cannot meet
the needs and in order to facilitate the development of China's container
ocean-shipping service, income tax is temporarily exempt from the rental
incomes gained by foreign companies and enterprises which 1 ease
containers to Chinese companies and enterprises for use in international
transportation.
A
SUPPLEMENTARY CIRCULAR CONCERNING NOTES ON THE LEVYING SCOPE OFCONSUMPTION TAX
(State Administration of Taxation: 4 February 1994 Coded Guo ShuiFa [1994] No. 026)
Whole Doc.
To the tax bureaus of various provinces, autonomous regions and
municipalities, to the tax bureaus of various cities with independent
planning, and to the tax bureaus of Harbin, Shenyang, Changchun, Xian,
Nanjing, Chengdu, Wuhan and Guangzhou:
After the Circular entitled Notes On the Levying Scope of Consumption
Tax printed and issued by our bureau which is coded Guo Shui Fa (1993) No.
153, some regions demanded that the levying scope of tax on the part of
"mini-passenger cars" among the small passenger cars should be clearly
defined, we hereby issue the following Supplementary Circular on the
levying scope of consumption tax on "small passenger cars":
Small passenger car, also called tourist car, refers to the car with
a rectangular box-shaped van and a length of the car body less than or
equal to that of a 3.5-meter mini-passenger car and larger than 3.5-meter
and less than 7-meter "medium-sized passenger car" consisting of seats
less than 22 (excluding the driver's seat).
Please act in light of this Supplementary Circular.
levying scope of tax on the part of
"mini-passenger cars" among the small passenger cars should be clearly
defined, we hereby issue the following Supplementary Circular on the
levying scope of consumption tax on "small passenger cars":
Small passenger car, also called tourist car, refers to the car with
a rectangular box-shaped van and a length of the car body less than or
equal to that of a 3.5-meter mini-passenger car and larger than 3.5-meter
and less than 7-meter "medium-sized passenger car" consisting of seats
less than 22 (excluding the driver's seat).
Please act in light of this Supplementary Circular.
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