Circular on the Handling of Relevant Matters Following the Abolition of Several Preferential Tax Policies Previously Available to Foreign-invested Enterprises and Foreign Enterprises

关于外商投资企业和外国企业原有若干税收优惠政策取消后有关事项处理的通知

The Circular clarifies three issues arising after the abolition of several preferential tax policies previously available to foreign-invested enterprises and foreign enterprises.

(Issued by the State Administration of Taxation on February 27 2008.)

(国家税务总局于二零零八年二月二十七日发布。)

Guo Shui Fa [2008] No.23

Offices of the State Administration of Taxation of the provinces, autonomous regions, municipalities directly under the central government and cities with independent development plans, the local taxation bureaux of Guangdong Province, Hainan Province and Shenzhen City:

国税发〔2008〕23号

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