State Administration of Taxation, Tax Refund Questions Relevant to Purchase of Domestic Equipment by Foreign Investment Enterprises Official Reply

国家税务总局关于外商投资企业采购国产设备有关退税问题的批复

February 28, 2002 | BY

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Issued: December 21 2001Main contents: The Reply states that foreign investment enterprise branch companies (factories) that have no enterprise legal person…

Clp Reference: 3210/01.12.21 Promulgated: 2001-12-21

Issued: December 21 2001

Main contents: The Reply states that foreign investment enterprise branch companies (factories) that have no enterprise legal person status but keep independent accounts may not apply for tax refunds for purchase of domestic equipment. Such tax refund applications should be filed by the foreign investment enterprises.
Related legislation: Administration of Tax Rebates on the Purchase of Domestically-manufactured Equipment by Foreign Investment Enterprises Trial Procedures, Sep 20 1999, CLP 1999 No.10 p8

clp reference:3210/01.12.21promulgated:2001-12-21

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