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How Should China Determine The Taxpayer If The Chinese Side Shares The Property With The Foreign Party In The Joint Venture With Foreign Investors?

2007/6/25 13:06:00 40396

According to the Beijing Finance and Taxation (1999) 634 document, the Chinese side will share foreign investment with the foreign party in the form of property price, if the housing property right has not been pferred to the foreign investment enterprise, but the real estate has been accounted for as the fixed assets of the foreign investment enterprise, the real estate tax of the foreign investment enterprise shall be levied by the same property owner.

Wei

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