(State Administration of Taxation: 15 February 1994 Coded Guo ShuiFa [1994] No. 028)
(State Administration of Taxation: 15 February 1994 Coded Guo ShuiFa [1994] No. 028)
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 various sub-bureaus of the Offshore Oil Tax
Administration:
Recently our Administration has received letters from tax authorities
of some provinces and cities asking for instruction on the question
concerning whether or not, after implementation of the new tax system, the
original stipulations on exemption from vehicle and shipping license fees
should continue to be implemented, we hereby give you the following reply:
After reform of the tax system, the stipulations as set in the
Circular Concerning Foreigners who are Exempt From Vehicle and Shipping
Licence, a document of the Ministry of Finance Coded (78) Cai Shui Zi No.
2, and in the Circular Concerning Exemption From License Fees On Vehicles
for Self Use by Families of Public Functionaries of Foreign Embassies and
Consulates in China and Non- Foreign Public Functionaries, a document of
the General Bureau of Taxation of the original Ministry of Finance Coded
(80) Cai Shui Wai Zi No. 2, and in the Circular On Personnel of Foreign
Embassies and Consulates Who Are Exempt From Local Taxes and Levies, a
document of the Ministry of Foreign Affairs and the Ministry of Finance
Coded Wai Fa [1986] No. 50, these stipulations concerning personnel of
foreign embassies and consulates in China who are exempt from all direct
local taxes and levies and the exemption of vehicle and shipping license
fees on public-use vehicles for embassies and consulates and on self-use
vehicles for diplomats and consulate officials shall continue to be
carried out.
for Self Use by Families of Public Functionaries of Foreign Embassies and
Consulates in China and Non- Foreign Public Functionaries, a document of
the General Bureau of Taxation of the original Ministry of Finance Coded
(80) Cai Shui Wai Zi No. 2, and in the Circular On Personnel of Foreign
Embassies and Consulates Who Are Exempt From Local Taxes and Levies, a
document of the Ministry of Foreign Affairs and the Ministry of Finance
Coded Wai Fa [1986] No. 50, these stipulations concerning personnel of
foreign embassies and consulates in China who are exempt from all direct
local taxes and levies and the exemption of vehicle and shipping license
fees on public-use vehicles for embassies and consulates and on self-use
vehicles for diplomats and consulate officials shall continue to be
carried out.
|
