国发[2000]37号
颁布日期：20001118 　实施日期：20000101 　颁布单位：国务院

　　GuoFa [2000] No.37

　　November 18, 2000

　　The people's governments of various provinces, autonomous¹ regions and municipalities directly under the Central Government, each ministry² and commission and each directly subordinate institution of the State Council:

　　In accordance with provisions in Article 19 of the Law of the People's Republic of China on Income Tax of Enterprises with Foreign Investment and Foreign Enterprises, for the promotion³ of fair taxation⁴ and the development of economy of the central and western regions of the country, this circular on issues concerning levying⁵ business income tax on foreign enterprise income from interest, rent and royalties⁶ acquired in China is made as follows:

　　For foreign enterprises which have no institutions and premises⁷ in China or have set up institutions and premises but having no practical connection with every item of its above income, a business income tax will be levied⁸ upon their interest, rent, royalties and other income at a 10% reduced tax rate from January 1, 2000.