国税发[2000]140号
颁布日期：20000808 　实施日期：20000808 　颁布单位：国家税务总局

　　GuoShuiFa [2000] No.140

　　August 8, 2000

　　The state taxation¹ bureaus and local taxation bureaus of provinces, autonomous² regions, municipalitie directly under the Central Government and municipalities separately listed on the State plan:

　　Ministry³ of Justice recently pointed⁴ out that, the business of agencies in China of foreign law offices is different from those of permanent agencies of other enterprises since the former agencies are allowed to operate to the extent prescribed by State policies after registration⁵ in State Administration for Industry and Commerce. Ministry of Justice also proposed to provide uniform tax invoices⁷ for such agencies on the ground that it is inconvenient⁸ for the foreign law offices to conduct normal business due to the same taxation administration as that of permanent agencies of general foreign enterprises currently. After consideration, we clarify the relevant issue as follows:

　　1. The said agencies are allowed to apply for purchasing and using the general invoices used nationwide so that it is easy for them to conduct normal business.

　　2. The said agencies, which apply for purchasing the invoices, shall establish and perfect their account books and shall account the income and expenses and cost. All the records shall be correct and complete together with legal vouchers⁹ as accounting¹⁰ basis.

　　3. The said agencies, which purchase and use the invoice⁶, shall be levied¹¹ business tax and income tax according to their actual returns in principle, not according to the income calculated on the expenditure¹².