Circular of the State Administration of Taxation Concerning Non-pursuance of the Construction Fees of Cultural Undertakings of the Year 1997 which shall have been Paid by Enterprises with Foreign Investment or Foreign Enterprises

GuoShuiHan [2000] No.647 August 21, 2000

According to the opinion of the State Administration of Taxation, issues concerning levying construction fees of cultural undertakings on enterprises with foreign investment and foreign enterprises may be handled in the spirit of the Letter of the Ministry of Finance and the State Administration of Taxation on Non-Pursuance of the Construction Fees of Cultural Undertakings of the Year 1997 which should have been paid by Enterprises with Foreign Investment and Foreign Enterprises (CaiShuiZi [1998] No.156). The construction fees of cultural undertakings of Enterprises with Foreign Investment and Foreign Enterprises for the year 1997 shall not be levied any more.

Promulgated by The State Administration of Taxation on 2000-8-21