Laws of the People's Republic of China

The State Administration of Taxation

Circular of the State Administration of Taxation on Printing and Distributing the Revised Declaration Form of the Income Tax of the Enterprises with Foreign Investment and Foreign Enterprises

GuoShuiFa [2000] No.200

December 11 2000

In order to consolidate the taxation administration of the enterprises with foreign investment and foreign enterprises, the State Administration of Taxation redesign the Annual Declaration Form of the Income Tax of the Enterprises with foreign investment and Foreign Enterprises (A type and B type) and its attachment and the Quarter Declaration Form of the Income Tax of the Enterprises with Foreign Investment and Foreign Enterprises (A type and B type)(see attachment [omitted]) according to the problems and modifying suggestions of previous declaration form by the local taxation institutions and with reference of the format and content of the other relevant income tax declaration form. Now it is distributed to you, the following is notified:

I.

The redesigned Annual Declaration Form of the income tax of the enterprises with foreign investment and foreign enterprises (A type and B type) should be filled in when the enterprises with foreign investment and foreign enterprises pay the income tax of 2000. The previous Quarter Declaration Form of the income tax of the enterprises with foreign investment and foreign enterprises can be used when the income tax of fourth quarter of 2000 by the enterprises with foreign investment. From 2001, the enterprises with foreign investment and foreign enterprises should apply for the tax in use of new form. All the previous income tax forms except the declaration form for clearing the income tax of enterprises with foreign investment and withholding income tax return suspend.

II.

The annual and quarter declaration forms of the Income Tax of the Enterprises with Foreign Investment and Foreign Enterprises classify two types: A and B. A type is applied to the enterprises with foreign investment and foreign enterprises that can provide the complete and accurate cost warrants and can compute the income tax. B type is applied to the enterprises with foreign investment and foreign enterprises that pay the tax by way of the ratified profit rate or the income by conversion of expenditure.

III.

The emendatory declaration forms can be printed by the taxation institution of province and municipality separately listed on the State plan according to the format made by the State Administration of Taxation. The institutions pay attention to collect the suggestion of the taxpayers during implement and report the feedback to the State Administration of Taxation in order to emend and perfect the forms uniformly.