Laws of the People's Republic of China

Circular of the State Administration of Taxation on the Issue of Clarifying the Effects of Relevant Documents of Taxation Administration on Business Contacts among Associated Enterprises

Guo Shui Han [2006] No. 807

Bureaus of State Taxation and Local Taxation in all provinces, autonomous regions, municipalities directly under the Central Government and cities specially designated in the State plan:

Considering that the Circular of the State Administration of Taxation on Revising Regulations for the Taxation Administration on Business Contacts among Associated Enterprises (Guo Shui Fa [2004] No. 143) is a revision to part of the provisions in the Circular of the State Administration of Taxation on Printing and Distributing Regulations for the Taxation Administration on Business Contacts among Associated Enterprises (Guo Shui Fa [1998] No. 059) in accordance with the Law of the People's Republic of China on Tax Collection which came into force as of May 1, 2001, and its Detailed Rules for the Implementation of the Law on Tax Collection which came into force as of October 15, 2002, the two documents are interdependent and inter-complementary. In order to avoid the occurrence of ambiguity in the administrative enforcement of taxation laws and regulations, it is hereby clarified that the articles and annexes in the document coded Guo Shui Fa [1998] No. 059 which fail to be revised and abolished by the document coded Guo Shui Fa [2004] No. 143 shall be still effective.

State Administration of Taxation

August 23, 2006