(State Administration of Taxation: 6 July 1994 Coded Guo Shui HanFa [1994] No. 389)
(State Administration of Taxation: 6 July 1994 Coded Guo Shui HanFa [1994] No. 389)
Whole Doc.
To the Shanxi Provincial Tax Bureau:
The Xian Municipal Tax Bureau of your province asked the question as
to whether the stipulations regarding "those engaging in the indoor and
outdoor fit-up, decoration or indoor facility installation and debugging"
as set in Section 2 (1) of the Circular of the State Administration of
Taxation Concerning the Interpretation and Affirmation of Productive
enterprise with foreign investment of Other Trade (hereinafter referred to
as Circular), a document Coded Guo Shui Fa [1992] No. 109, include those
engaging in the business of elevator installation and floor carpeting
work. After study, we hereby clarify the issue as follows:
Enterprises "specialized in indoor and outdoor fit-up, decoration or
indoor facility installation and debugging which cannot be regarded as
productive enterprise with foreign investment" as stated in Section 2 of
the Circular include:
I. Enterprises engaging in the installation of electric elevators and
electric balustrades;
II. Enterprises engaging in the installation of such facilities as
floor and surface carpeting work and doors and windows for fabricated
buildings and structures.
992] No. 109, include those
engaging in the business of elevator installation and floor carpeting
work. After study, we hereby clarify the issue as follows:
Enterprises "specialized in indoor and outdoor fit-up, decoration or
indoor facility installation and debugging which cannot be regarded as
productive enterprise with foreign investment" as stated in Section 2 of
the Circular include:
I. Enterprises engaging in the installation of electric elevators and
electric balustrades;
II. Enterprises engaging in the installation of such facilities as
floor and surface carpeting work and doors and windows for fabricated
buildings and structures.
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