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Companies & investment · 1994-01-01

Notice of the State Council on Issues Concerning the Application of Interim Regulations on Value-Added Tax, Consumption Tax, Business Tax, etc. by Foreign Investment Enterprises and Foreign Enterprises

国务院关于外商投资企业和外国企业适用增值税、消费税、营业税等税收暂行条例有关问题的通知

This notice specifies the tax categories applicable to foreign investment enterprises and foreign enterprises, and addresses tax burden adjustments and refund procedures following the tax reform.