财税[2001]74号
颁布日期：20010425 　实施日期：20010425 　颁布单位：财政部、 国家税务总局

CaiShui [2001] No.74

April 25, 2001

Finance departments (bureaus), local taxation bureaus, state taxation bureaus of Guangdong Province, Fujian Province, Hainan Province, Shanghai, and Jiangsu Province:

With a view to balancing the taxation among financial enterprises and to promoting fair competition, and upon the approval of the State Council, the business tax rate prescribed by the state shall be uniformly implemented with respect to all the financial enterprises with foreign investment and foreign financial enterprises newly set up within the economic zones (including the Pudong New Area of Shanghai and the Suzhou Industrial Park) from May 1, 2001. The preferential policies on business tax prescribed in Article 3 of the Circular of the State Council Concerning Relevant Issues on Adjusting Tax Policies of the Finance and Insurance Industries [GuoFa [1997] No.5] shall be stopped from implementation.

With regard to the financial enterprises with foreign investment and foreign financial enterprises that have been registered and established before this Circular is promulgated, and are enjoying the policies on business tax exemption mentioned above, where the former term of implementation of the tax exemption policies hasn't expired, the policies shall be implemented continuously till the expiration.