Because Guo Shui Fa [2006] No.62 document has not been abolished.

Guo Shui Fa [2006] No.62

All provinces, autonomous regions, municipalities directly under the central government and cities under separate state planning, the State Taxation Bureau, local taxation bureau, tax institute:

According to the requirements of the Notice of the State Council Municipality on Printing and Distributing the Outline of Promoting Administration by Law in an All-round Way (Guo Fa [2004] No.010), the State Administration of Taxation has carried out a comprehensive clean-up of the existing tax department regulations and normative documents, and the relevant clean-up results are hereby notified as follows:

First, the full text published 290 invalid or abolished tax department regulations and normative documents.

1. Notice of State Taxation Administration of The People's Republic of China Municipality on Strictly Receiving and Purchasing Special VAT Invoices (Guo Shui Fa [1995]10/No.).

2. Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Printing and Distributing the Provisions for General VAT Taxpayers to Calculate and Declare the Tax Amount of Goods or Taxable Services according to the Old Tax System (Guo Shui Fa [1993] 152).

3. Notice of State Taxation Administration of The People's Republic of China on the Opinions on Handling Taxed Tax on Opening Inventory of VAT Enterprises (Guo Shui Fa [1994] No.060).

4. Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Printing and Distributing the Revised Measures for General VAT Taxpayers (Guo Shui Fa [1995] 196).

5. Notice of State Taxation Administration of The People's Republic of China on Supplementing and Amending the Measures for Tax Declaration of General VAT Taxpayers (Guo Fa [1995] No.670).

6. Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Clearing General VAT Taxpayers (Guo Shui Fa [1997] No.038).

7. Notice of State Taxation Administration of The People's Republic of China Municipality on Amending the Measures for Tax Declaration of General VAT Taxpayers (Guo Shui Fa [1999] No.029).

8. Notice of State Taxation Administration of The People's Republic of China on Further Implementing the VAT Anti-counterfeiting and Tax Control System (Guo Shui Fa [1999] 139).

9. Notice of State Taxation Administration of The People's Republic of China on Deduction of Inventory Tax Balance at the Beginning of VAT (Guo Shui Fa [2000] No.003).

10. Notice of People's Republic of China (PRC) State Taxation Bureau on Printing and Distributing the Interim Measures for the Administration of VAT Anti-counterfeiting and Tax Control Host Service System (Guo Shui Fa [2003] No.018).

1 1. Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Printing and Distributing the Specific Provisions on the Collection of Value-added Tax on Power Products (Guo Shui Fa [1994] No.064).

12. Notice of State Taxation Administration of The People's Republic of China on the Collection of Value-added Tax on Power Products (Guo Fa [1994] No.572).

13 "Reply of State Taxation Administration of The People's Republic of China on VAT Refund for School-run Enterprises" (Guo Fa [1996] No.310).

14. Notice of State Taxation Administration of The People's Republic of China on the Deduction of Transportation Expenses after Railway Freight Price Adjustment (Guo [1999]124).

15. Notice of State Taxation Administration of The People's Republic of China on cotton input tax deduction (Guo Shui Fa [1999] 136).

16. Reply of State Taxation Administration of The People's Republic of China on the Identification of Industry Nature of County-level Power Supply Enterprises (Guo Shui Han [1999] No.847).

17. Notice of State Taxation Administration of The People's Republic of China on Amending the Notice of State Taxation Administration of The People's Republic of China on Amending Feed Annotations to Strengthen the Management of Feed VAT Exemption (Guo Shui Fa [2000] No.093).

18. Notice of State Taxation Administration of The People's Republic of China on the Calculation of Input VAT on Stocked Cotton (Guo [2000] No.504).

19. Notice of State Taxation Administration of The People's Republic of China on Suspending the Implementation of State Taxation Administration of The People's Republic of China's Notice on Amending State Taxation Administration of The People's Republic of China's Notice on Amending Feed Notes to Strengthen the Management of Feed VAT Exemption (Guo Shui Fa [2000]132).

20. Notice of State Taxation Administration of The People's Republic of China on Strengthening the Administration of Value-added Tax Collection of Commercial Enterprises (Guo Shui Fa [20065438+0] No.073).

2 1. Notice of State Taxation Administration of The People's Republic of China on Some Value-added Tax Issues of China Petrochemical Group Company (Guoshuihan [20065438+0] No.384).

22. Reply of State Taxation Administration of The People's Republic of China on the VAT Policy of Scrap Car Recycling Enterprises (Guoshuihan [2002] No.016).

23. Notice of State Taxation Administration of The People's Republic of China on the Collection of Value-added Tax of Electric Power Enterprises in 2003 (Guo Shui Fa [2004] No.001).

24. Supplementary Notice of State Taxation Administration of The People's Republic of China on the Collection of Value-added Tax of Electric Power Enterprises in 2003 (Guo Shui Fa [2004] No.005).

25. Notice of State Taxation Administration of The People's Republic of China on the Collection of Value-added Tax on Power Products in 2004 (Guoshuihan [2004] No.680).

26. Notice of State Taxation Administration of The People's Republic of China on Carrying out Computer Audit of Special VAT Invoices (Guo Shui Fa [1994] 134).

27. Notice of State Taxation Administration of The People's Republic of China on Issues Concerning the Administration of Taxpayers Obtaining Original Special VAT Invoice after July 1994 (Guo Shui Fa [1994] No.237).

28. Notice of State Taxation Administration of The People's Republic of China on Strictly Controlling the Use Scope of Special VAT Invoice (Guo Shui Fa [1995] No.088).

29. Supplementary Notice of State Taxation Administration of The People's Republic of China on Strengthening the Administration of Filling and Opening Special VAT Invoices (Guo Shui Fa [1995] 162).

30. Notice of State Taxation Administration of The People's Republic of China Municipality on Printing and Distributing the Interim Measures for Business Management of Anti-counterfeiting Tax Control System for Special VAT Invoices (Guo Shui Fa [1995] No.233).

3 1. Notice of State Taxation Administration of The People's Republic of China on Issues Related to Tax Authorities Using Anti-counterfeiting Tax Control System to Issue/kloc-0,000,000 Yuan Special VAT Invoice (Guo Fa [/kloc-0,997] No.072).

32. Notice of People's Republic of China (PRC) State Taxation Bureau on Invalidating the Special VAT Invoice of Version 1994 (Guo Fa [1997] No.440).

33. Notice of State Taxation Administration of The People's Republic of China Municipality on Using the New Edition of Special Invoice for Computer Value-added Tax (Guoshuihan [2000] No.237).

34. Notice of State Taxation Administration of The People's Republic of China on Strengthening the Administration of Special VAT Invoices Issued by Tax Authorities (Guo Shui Fa [2004] No.068).

35. Notice of State Taxation Administration of The People's Republic of China on How to Collect Value-added Tax for Various Extra-price Expenses of Electric Power Enterprises (Guo Shui Fa [1994] 185).

36. Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Collection of Value-added Tax on the Income of Electric Power Enterprises (Guo Shui Fa [1998] No.200).

37. Notice of State Taxation Administration of The People's Republic of China on Jointly Issuing Special VAT Invoices (Guo Shui Fa [1994] No.010).

Notice of State Taxation Administration of The People's Republic of China on the Use of Special VAT Invoices (Guo Shui Fa [1994] No.057).

39. Notice of State Taxation Administration of The People's Republic of China on Tax Deduction of Railway Freight Input (Guo Shui Fa [2000] No.014).

40. Reply of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on the Determination of Tax Evasion (Guo Fa [1995] No.564).

4 1. Official Reply of State Taxation Administration of The People's Republic of China on the Issue of Collecting Business Tax from Fund Occupancy Fee of Rural Cooperative Foundation (Guo Fa [1995] No.065).

42. Reply of State Taxation Administration of The People's Republic of China on Business Tax Collection of Construction and Installation Enterprises Belonging to Enterprises (Units) (Guo Fa [1995] 19 1No.).

Notice of State Taxation Administration of The People's Republic of China on Levying Business Tax on Financial Leasing Business (Guo Fa [1995] No.656).

44. Notice of State Taxation Administration of The People's Republic of China on Centralized Payment of Business Tax by China Development Bank (Guo Shui Han [1995] No.669).

45. Reply of State Taxation Administration of The People's Republic of China on the Business Tax of Meat Quarantine Station (Guo Fa [1996] No.297).

46. Reply of State Taxation Administration of The People's Republic of China on the Application of Business Tax Items to the Charter Fee Income of Hubei Branch of China Southern Airlines (Guo Fa [1996] No.695).

47 "Reply of State Taxation Administration of The People's Republic of China on the Taxation of Transportation Industry" (Guo Fa [1997] No.478).

48. Reply of State Taxation Administration of The People's Republic of China on the Collection of Business Tax for Training Schools (Guo Shui Han Fa [1998] No.749).

49. Supplementary Notice of State Taxation Administration of The People's Republic of China on Levying Business Tax on Oil and Gas Field Exploration and Development Services (Guo Shui Fa [1999] No.240).

50. Notice of the State Administration of Taxation of People's Republic of China (PRC) on Printing and Distributing the Trial Measures for the Administration of Financial and Insurance Business Tax Declaration (Guo Shui Fa [2000] No.015).

5 1. Notice of State Taxation Administration of The People's Republic of China on Centralized Payment of Business Tax on Transportation Income of Railway Departments (Guo Shui Fa [2000]10/5).

52. Notice of State Taxation Administration of The People's Republic of China on the Collection of Business Tax for Railway Overhaul Business (Guo [2000] No.891).

53. Official Reply of State Taxation Administration of The People's Republic of China on the Issue of Levying Business Tax on Fixed Income Obtained by Enterprises Leasing Real Estate (Guo [2001] No.078).

54. Reply of State Taxation Administration of The People's Republic of China on the Examination and Approval Procedures for Exemption from Business Tax on Technology Transfer (Guoshuihan [20065438+0] No.223).

55. Notice of State Taxation Administration of The People's Republic of China on the Duty Time of Business Tax on Interest Income from Bank Loans (Guo Shui Fa [20065438+0] No.038).

56 "Reply of State Taxation Administration of The People's Republic of China on Transportation Business Tax" (Guoshuihan [2002] No.292).

57. Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on the Collection of Business Tax by Foreign-funded and Sino-foreign Joint Venture Financial Institutions (Guo Shui Fa [1995] No.231).

58. Notice of State Taxation Administration of The People's Republic of China on whether to levy business tax on interest and rental income earned by foreign enterprises in China (Guo Shui Fa [1997] No.035).

59. Reply of State Taxation Administration of The People's Republic of China on the Issue of Levying Business Tax on Vehicles Supplied by Transport Enterprises (Guo Fa [1995] No.578).

60. Notice of State Taxation Administration of The People's Republic of China on Some Specific Issues Concerning Tax Collection and Management after Tax Policy Adjustment in Finance and Insurance Industry (Guo Shui Fa [1997] No.039).

6 1. Notice of State Taxation Administration of The People's Republic of China on Tax Issues Concerning the Production and Sales of Aluminum Alloy Doors and Windows by Construction and Installation Enterprises (Guo Fa [1997] 186).

62. Notice of State Taxation Administration of The People's Republic of China on Tax Administration of MLM Personnel (Guo Shui Fa [1997] No.092).

63. Notice of State Taxation Administration of The People's Republic of China on the Issues Concerning the Preferential Tax Policies for Laid-off Workers to Enjoy the Service Industry of Community Residents (Guo Shui Fa [1999] No.043).

64. Notice of State Taxation Administration of The People's Republic of China on Tax Policy Issues Concerning the Reform of Geological Exploration Team Management System (Guo Shui Fa [1999] 1 15).

65. Notice of State Taxation Administration of The People's Republic of China on the Issue of Ex-servicemen's Self-employed Enjoy Relevant Preferential Tax Policies (Guo Shui Fa [2006 54 38+0]065 438+065 438+0).

66. Reply of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Tax Issues Concerning the Production, Sale and Installation of Guardrails and Fences by Industrial Enterprises (Guo Shui Han [1999] No.601).

67. Reply of State Taxation Administration of The People's Republic of China on Business Tax Collection for Jian 'an Engineering Construction of Mining Bureau (Guo (1996) No.524).

68. Notice of State Taxation Administration of The People's Republic of China on Tax Issues Concerning Motorola's Provision of Construction and Installation Guidance Services in China (Guoshuihan [1997] No.008).

69. Reply of State Taxation Administration of The People's Republic of China on Business Tax Collection of Labor Service Companies (Guo [1997] No.015).

70. Notice of State Taxation Administration of The People's Republic of China on Strictly Implementing Business Tax on Expressway Vehicle Toll (Guo [1997] 180).

7 1 Notice of State Taxation Administration of The People's Republic of China on the Implementation Time of Relevant Provisions on Construction Business Tax (Guo [1999] No.053).

72. Official Reply of State Taxation Administration of The People's Republic of China on Tax Collection of Business Tax by Taxi Companies (Guoshuihan [2000] No.671).

Reply of State Taxation Administration of The People's Republic of China on Some Tax Issues Concerning Business Tax of Finance and Insurance Industry (Guo Fa [1995] No.007).

Reply of State Taxation Administration of The People's Republic of China on Exemption from Consumption Tax on Commercial Inventory of Gasoline and Diesel Oil (Guo Fa [1994] No.462).

75. Reply of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on the Collection of Consumption Tax on Industrial Platinum Jewelry (Guoshuihan [2005]115). [1999] No.533).

76. Notice of State Taxation Administration of The People's Republic of China on Printing and Distributing the Administrative Measures for the Examination and Approval of Cigarette Consumption Tax in taxable value (Trial) (Guo Shui Fa [2000]130).

77. Notice of State Taxation Administration of The People's Republic of China on the Management of Enterprise Income Tax Collection after the Management System Reform of State-owned Key Coal Mines (Guo Shui Fa [1998] 139).

Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Printing and Distributing Enterprise Income Tax Returns (Guo Shui Fa [1994] 13 1No.).

79. Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Compensation for Losses of Contracting Enterprises (Guo Shui Fa [1994] No.204).

Notice of State Taxation Administration of The People's Republic of China on Strengthening Income Tax Collection and Financial Management of Urban and Rural Credit Cooperatives (Guo Shui Fa [1994] No.251).

8 1 Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on the Tax Payment Place of China Pacific Insurance Company (Guo Shui Fa [1994] No.593).

Notice of People's Republic of China (PRC) State Taxation Bureau on the Examination and Approval Authority for Tax Reduction and Exemption of Collective Financial Enterprises (Guo Shui Fa [1997] No.201).

83. Notice of State Taxation Administration of The People's Republic of China on the Examination and Approval Authority of Income Tax Relief for Central Enterprises in Ethnic Autonomous Areas (Guo Shui Fa [1998] No.045).

84. Notice of State Taxation Administration of The People's Republic of China on Pre-tax Deduction of Donation Enterprise Income Tax (Guo Fa [1998] No.555).

85. Reply of State Taxation Administration of The People's Republic of China on Enterprise Income Tax Issues Concerning the Valuation and Depreciation of Fixed Assets (Guo [1999] No.574).

86. Letter of State Taxation Administration of The People's Republic of China on Income Tax of China Ship Inspection Bureau (Guo Fa [1994] No.414).

87. Notice of State Taxation Administration of The People's Republic of China on the Payment of Enterprise Income Tax by Posts and Telecommunications Enterprises (Guo [1998] No.263).

Reply of State Taxation Administration of The People's Republic of China on the Enterprise Income Tax on the Sale of Houses by Employees (Guo [1999] No.486).

89. Notice of State Taxation Administration of The People's Republic of China on the Administration of Income Tax Collection of Rural Cooperative Foundations (Guo Fa [1995] No.058). [Page:]

90. Reply of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Tax Refund Penalty for Enterprises' False Reporting of Losses (Guo Fa [1996] No.653).

9 1 Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on the Payment of Enterprise Income Tax by Enterprises Belonging to CAAC (Guo Fa [1998] No.262).

92. Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on the Collection of Enterprise Income Tax by Enterprises Belonging to the Ministry of Electric Power Industry (Guo Shui Fa [1994] No.221).

93. Notice of State Taxation Administration of The People's Republic of China on Doing a Good Job in the Year-end Declaration and Final Settlement of Enterprise Income Tax in 20001Year (Guo [20065438+0] No.875).

94. Notice of State Taxation Administration of The People's Republic of China on Issues Concerning Enterprise Income Tax of China Mobile Communications Group Company's Exit from Analog Network (Guo [2001] No.564).

95. Notice of State Taxation Administration of The People's Republic of China on Tax Reduction and Exemption for Enterprises and Institutions Affiliated to China Disabled Persons' Federation (Guoshuihan [20065438+0] No.909).

96. Notice of State Taxation Administration of The People's Republic of China on Pre-tax Deduction Standard for Management Fees of prefectural (city) and provincial rural credit cooperatives (Guo Shui Fa [2002] No.258).

97. Notice of State Taxation Administration of The People's Republic of China on the Payment of Enterprise Income Tax by Branches of People's Insurance Company of China (Guo Fa [1995] No.500).

98. Notice of State Taxation Administration of The People's Republic of China on How to Deal with Enterprises' False Reporting of Losses (Guo Shui Fa [1996] 162).

99. Notice of People's Republic of China (PRC) State Taxation Bureau on Printing and Distributing the Measures for the Administration of Enterprise Income Tax Reduction and Exemption (Guo Shui Fa [1997] No.099).

100. Reply of State Taxation Administration of The People's Republic of China on the issue of income tax exemption for rural credit cooperatives after the change of administrative divisions in poverty-stricken counties (Guo [1999] No.234).

10 1. Notice of State Taxation Administration of The People's Republic of China on Strengthening the Audit of Pre-tax Deductions of Enterprise Income Tax (Guo Shui Fa [1996] No.201).

102. Notice of State Taxation Administration of The People's Republic of China on Pre-tax Deduction of Wages of Enterprises Linked to Work Efficiency (Guo Shui Fa [1998] No.086).

103. Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on the Payment of Income Tax by Enterprises Belonging to the Railway Department (Guo Shui Fa [1994] No.066).

104. Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on the Payment of Income Tax by Enterprises Affiliated to the Ministry of Posts and Telecommunications (Guo Shui Fa [1994] No.069).

105. Notice of the State Administration of Taxation of People's Republic of China (PRC) on Certain Provisions on Tax Financial Treatment of Assets and Capital Verification of Urban Collective Enterprises (Guo Shui Fa [1998] No.055).

106. Reply of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on the issue of levying enterprise income tax on the income from the transfer of the land use right of Changsha Friendship (Group) Co., Ltd. (Guo Shui Fa [1997] No.055).

107. Notice of People's Republic of China (PRC) State Taxation Bureau on Printing and Distributing Supplementary Provisions on Strengthening the Interim Measures for the Administration of Taxpayers' Income Tax Collection (Guo Shui Fa [1996] 172).

108. Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Several Specific Issues Concerning Taxable Enterprise Income Tax Collection (Summary) (Guo Shui Fa [1998] 127).

109. Reply of State Taxation Administration of The People's Republic of China on Pre-tax Deduction of Wage Expenditure after Enterprise Restructuring (Guo [1999] No.294).

1 10. Notice of State Taxation Administration of The People's Republic of China Municipality on Printing and Distributing the Implementation Measures for the Reform of Enterprise Income Tax Settlement (Trial) (Guo Shui Fa [1996] 197).

1 1 1. Notice of People's Republic of China (PRC) State Taxation Bureau on Printing and Distributing the Administrative Measures for Pre-tax Deduction of Enterprise Property Losses (Guo Shui Fa [1997] 190).

1 12. Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Printing and Distributing the Administrative Measures for the Settlement and Payment of Enterprise Income Tax (Guo Shui Fa [1998] 182).

1 13. Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Convergence of Individual Income Tax Policies (Guo Shui Fa [1994] No.045).

1 14. Notice of State Taxation Administration of The People's Republic of China on Individual Income Tax on Individual Income from Dividends from Investment Fund Management Companies (Guo Shui Fa [1996] No.221).

1 15. Notice of State Taxation Administration of The People's Republic of China on Exempting Individual Income Tax from Welfare Lottery in China (Guo Fa [1998] No.803).

1 16. State Taxation Administration of The People's Republic of China's Reply on the Collection of Individual Income Tax for Wang Jiaqiang Company's Income Interception (Guo Shui Han [1999]192).

1 17. Reply of State Taxation Administration of The People's Republic of China on Personal Income Tax Related to Personal Interest Income of "97 National Electricity Debt" (Guo [20065438+0] No.396).

1 18. Official Reply of State Taxation Administration of The People's Republic of China on Tax Treatment of Donations from Enterprises and Individuals to the Fourth World Conference on Women (Guo Fa [1995] No.559).

1 19. Notice of State Taxation Administration of The People's Republic of China on the Issue of Laid-off Workers Enjoying Preferential Tax Policies Related to Community Residents' Service Industry (Guo Shui Fa [1999] No.043).

120. Notice of State Taxation Administration of The People's Republic of China on Further Defining the Legal Liability of Individual Income Tax Withholding and Remitting Obligators (Guo Shui Fa [1998] 107).

12 1. Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on whether taxpayers fail to pay or underpay taxes constitutes tax evasion (Guo Shui Fa [1998] No.205).

122. Notice of State Taxation Administration of The People's Republic of China on How to Calculate Individual Income Tax after Trial Annual Salary System for Business Operators (Guo Shui Fa [1996] 107).

123. Notice of State Taxation Administration of The People's Republic of China Municipality on Exempting Individuals from Individual Income Tax for Obtaining Resignation Fees (Guo Shui Fa [1996] No.203).

124. Notice of State Taxation Administration of The People's Republic of China on Taxation of Bonuses Obtained by Individuals with Domiciles in China (Guo Shui Fa [1996] No.206).

125. Notice of State Taxation Administration of The People's Republic of China on whether to recover from taxpayers when investigating individual income tax cases (Guo Fa [1998] 172).

126. Notice of State Taxation Administration of The People's Republic of China on Converting Euro Savings Deposit Interest into RMB to Pay Individual Income Tax (Guo Shui Fa [1999] No.232).

127. Notice of the State Taxation Bureau of People's Republic of China (PRC) on Printing and Distributing the Administrative Measures for the Settlement and Payment of Income Tax of Enterprises with Foreign Investment and Foreign Enterprises (Guo Shui Fa [1997] 103).

128. Notice of the State Administration of Taxation of People's Republic of China (PRC) on Printing and Distributing the Working Rules for Income Tax Settlement and Payment of Enterprises with Foreign Investment and Foreign Enterprises (Guo Shui Fa [1997] 104).

129. Notice of the State Administration of Taxation of People's Republic of China (PRC) on Printing and Distributing the Provisions on Tax Administration for Business Transactions between Associated Enterprises (Guo Shui Fa [1998] No.059).

130. Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on the Administration of Pre-tax Deduction of Property Losses of Foreign-invested Enterprises (Guo Shui Fa [2000] No.046).

13 1. Notice of the State Taxation Bureau of People's Republic of China (PRC) on Printing and Distributing the Revised Administrative Measures for the Settlement and Payment of Income Tax of Enterprises with Foreign Investment and Foreign Enterprises and the Working Rules for the Settlement and Payment of Income Tax of Enterprises with Foreign Investment and Foreign Enterprises (Guo Shui Fa [2001] No.009).

132. Notice of State Taxation Administration of The People's Republic of China on Doing a Good Job in the Settlement and Payment of Income Tax of Enterprises with Foreign Investment and Foreign Enterprises in 2000 (Guo [2006 54 38+0]07 1No.).

133. notice of State Taxation Administration of The People's Republic of China on strengthening the income tax management of foreign-invested enterprises and foreign enterprises to ensure the completion of income tasks (Guo [2002] No.612).

134. Notice of State Taxation Administration of The People's Republic of China on Issues Concerning the Settlement and Payment of Income Taxes of Enterprises with Foreign Investment and Foreign Enterprises in 2003 (Guo Shui Fa [2004] No.066).

135. Notice of State Taxation Administration of The People's Republic of China on Collecting Consolidated Industrial and Commercial Tax and Enterprise Income Tax on Commissions and Handling Fees Obtained by Permanent Representative Offices of Foreign Enterprises Engaged in Advertising Business ([88] Guo Shui Wai Zi No.337).

136. Notice of State Taxation Administration of The People's Republic of China on Conscientiously Implementing the Examination and Approval Procedures for the Resident Representative Offices of Foreign Enterprises to Apply for Income-converted Expenditure (Guo Fa [1990] No.470).

137. Notice of State Taxation Administration of The People's Republic of China on Several Issues Concerning the Implementation of the State Council's Provisions on Encouraging Investment in Hainan Island ([88] Guo Shui Wai ZiNo. 176).

138. Notice of State Taxation Administration of The People's Republic of China on Foreign-related Tax Issues Concerning the Implementation of the Tax Policies of the National Hi-tech Industrial Development Zone (Guo Fa [1991] No.663).

139. Reply of State Taxation Administration of The People's Republic of China Offshore Oil Administration on Relevant Issues Concerning the Submission of Income Tax Returns by Foreign Oil Companies (Guo Shui Han [1990] No.049).

140. Notice of State Taxation Administration of The People's Republic of China on Continuing to Extend the Time Limit for Reducing Income Tax on Interest and Lease Fees Obtained by Foreign Merchants from China (Guo Fa [1990]1468).

14 1. Official Reply of State Taxation Administration of The People's Republic of China on the Tax Treatment of Guarantee Fees Collected by Foreign Financial Institutions (Guo Fa [1996] No.388).

142. Notice of State Taxation Administration of The People's Republic of China Municipality on Measures for the Implementation of Tax Administration for Business Transactions between Associated Enterprises (Guo Shui Fa [1992] No.237).

143. Notice of State Taxation Administration of The People's Republic of China on Relevant Issues Concerning the Examination and Approval Procedures for the Exemption and Exemption of Proprietary Technology Royalty (Guo Shui Fa [1990] No.021).

144. Notice of State Taxation Administration of The People's Republic of China on Tax Treatment of Transfer of Oil Contract Rights between Foreign Companies (Guo Shui Fa [1990] No.027).

145. Notice of State Taxation Administration of The People's Republic of China on How to Pay Taxes on Foreign-invested Enterprises and Foreign Enterprises' Income in Foreign Currency (Guo Shui Fa [1993] No.013).

146. Notice of State Taxation Administration of The People's Republic of China on Temporary Exemption from Income Tax on Rent Payment of Foreign Containers in International Transportation (Guo Shui Fa [1993] No.049).

147. Notice of State Taxation Administration of The People's Republic of China on Exemption from Consolidated Industrial and Commercial Tax for the Reprocessing and Assembly of Products Produced by Enterprises with Foreign Investment (Guo Shui Fa [1992] 146).

148. Notice of State Taxation Administration of The People's Republic of China on Forwarding the Letter from Kowloon Customs on Re-filing the Seal of the Customs Chief and Section Chief of the Special Customs Declaration Form for Export Tax Refund (Guo Shui Fa [1994] No.099).

149. Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Tax Refund for Export Goods of Foreign Trade Enterprises (Guo Shui Fa [1994] No.012).

150. Supplementary Notice of State Taxation Administration of The People's Republic of China on Opinions on Tax Treatment of Foreign Trade Enterprise Inventory 1994 at the beginning of the year (Guo Fa [1994] No.072).

15 1. Reply of State Taxation Administration of The People's Republic of China on Tax Refund for Soybean Meal Exported by Foreign Trade Enterprises (Guo [1995] No.406).

152. Notice of State Taxation Administration of The People's Republic of China on Tax Policies for Export Products of Newly-built Production Projects of Foreign-invested Enterprises (Guo Shui Fa [1995] 160).

153. Notice of State Taxation Administration of The People's Republic of China on Stopping Tax Refund for Newsprint Exports (Guo Shui Fa [1995] 177).

154 notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on continuing to do a good job in export tax rebate (Guo shui Ming Dian [1996] No.049).

155. Notice of State Taxation Administration of The People's Republic of China on Issuing the Comparison Table of Tax Refund Rates for Export Goods (Guo Shui Fa [1996] 15 1No.).

156. Notice of State Taxation Administration of The People's Republic of China on the Trial Measures for Tax Refund (Exemption) for Products Operating in National Duty Free Shops at Exit Ports (Guo Shui Fa [1996] 182).

157 "notice of State Taxation Administration of The People's Republic of China on carrying out export tax rebate inspection" (Guo shui Han [1996] No.592).

158. Reply of State Taxation Administration of The People's Republic of China on Issues Concerning Issuing Professional Tax Invoices for Export Business of Commercial Enterprises (Guo Fa [1996] No.627).

159. Notice of State Taxation Administration of The People's Republic of China on Releasing the List of Duty-free Shops at Exit Ports under the Unified Management of China Duty-free Company, a subsidiary of China National Tourism Administration (Guo Fa [1996] No.669).

160. Official Reply of State Taxation Administration of The People's Republic of China on How to Deal with the Tax Refund after the Export Enterprise Lost the Special Payment Letter for Value-added Tax on Export Goods (Guo Shui Fa [1997] No.311).

16 1. Emergency Notice of State Taxation Administration of The People's Republic of China on Accelerating the Progress of Export Tax Refund (Guo Shui Ming Dian [1997] No.008).

162. Reply of State Taxation Administration of The People's Republic of China on Tax Issues Concerning Processing with Materials by Enterprises in Zhangjiagang Free Trade Zone (Guo Fa [1997] 188).

163. Reply of State Taxation Administration of The People's Republic of China on Tax Refund and Export Tax Refund (Exemption) of Weimeide Xi 'an Paper Machinery Co., Ltd. (Guoshuihan [1997] No.367).

164. Notice of State Taxation Administration of The People's Republic of China on Exemption of Special Payment Letter for Value-added Tax (Export Goods) for Export Tax Refund of Gold and Silver Jewelry (Guoshuihan [1997] No.375).

165. Notice of State Taxation Administration of The People's Republic of China on Issuing the List of Duty-Free Shops at Exit Ports under the Unified Management of China Duty-Free Company (Guo [1997] No.457).

166. Reply of State Taxation Administration of The People's Republic of China on Export Starch Tax Refund (Guo [1997] No.458).

167. Notice of State Taxation Administration of The People's Republic of China on Establishing LAN Application Environment for Export Tax Refund Department as soon as possible (Guo [1997] No.473).

168. Reply of State Taxation Administration of The People's Republic of China on Special Payment Letter for Export VAT of Salt Franchise Company (Guo Fa [1997] No.486).

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Guo Shui Fa [2006] No.62 document:

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