Laws of the People's Republic of China

To the Beijing Municipal Tax Bureau:

We have recently received your bureau's inquiry, asking the question as to whether or not enterprise with foreign investment engaged in the business of moving houses and transportation can enjoy the preferential taxation treatment as granted to productive enterprise with foreign investment. After study we hereby clarify the question as follows:

The communications and transportation services as stated in Section (8), Clause 1, Article 72 of the Detailed Rules for Implementation of the Income Tax Law of the Peoples Republic of China on enterprise with foreign investment and Foreign Enterprises include enterprise with foreign investment engaging in the business of moving houses and transportation, but exclude enterprise with foreign investment engaging in(express) delivery business of mail and articles.