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Official Reply of State Administration of Taxation on the Issue of Identifying Enterprises with Foreign Investment Engaged in Sewerage and Garbage Disposal as Productive Enterprises

November 24th, 2009 Leave a comment Go to comments

Official Reply of State Administration of Taxation on the Issue of Identifying Enterprises with Foreign Investment Engaged in Sewerage and Garbage Disposal as Productive Enterprises

The State Taxation Bureau of Qingdao:

We have received the Request for Instruction on Whether Enterprises with Foreign Investment Engaged in Sewerage Disposal Could Enjoy Preferential Tax Treatment (QingGuoShuiFa [2002] No.213) submitted by your bureau. In order to prevent and control environmental pollution, protect ecological environment and speed up the construction of social service infrastructure, according to Subparagraph 10, Paragraph 1, Article 72 of the Rules for the Implementation of Income Tax Law of the People‘s Republic of China for Enterprises with Foreign Investment and Foreign Enterprises, Enterprises with foreign investment engaged in sewerage and garbage disposal can be identified as productive enterprises and enjoy corresponding preferential tax treatment.

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