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国税函[2003]388号 颁布日期:20030409 实施日期:20030409 颁布单位:国家税务总局 GuoShuiHan [2003] No.388 April 9, 2003 The State Taxation1 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 ecological2 environment and speed up the construction of social service infrastructure3, according to Subparagraph 10, Paragraph 1, Article 72 of the Rules for the Implementation4 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. 点击收听单词发音
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