国家税务总局关于不追征外商投资企业外国企业1997年度文化事业建
分类: 法律英语
颁布日期：20000821 实施日期：20000821 颁布单位：国家税务总局
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.