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State Administration of Taxation Clarifies Catalogue Usage for Western Development Enterprises - 国家税务总局关于西部大开发企业所得税优惠政策适用目录问题的批复
September 10, 2009
Released on July 27, 2009, and effective as of the same date
The State Administration of Taxation (“SAT”) clarifies that Catalogue for Guidance of Foreign Investment Industries (2007 Amendment) (“Foreign Investment Catalogue”) and the Catalogue of Priority Industries for Foreign Investment in the Central and Western Regions (2008 Amendment) shall be referred to as the definition of the state encouraged foreign-invested enterprise in the Circular Regarding Preferential Tax Policies for the Western Development (“Circular”) respectively from January 1, 2008, and January 1, 2009.
Any foreign-invested enterprise that has been granted the preferential tax treatment before the above newly amended catalogues come into effect can enjoy the preferential tax treatment until the end of the preferential period specified by the Circular, unless the enterprise belongs to the restricted or prohibited category of the Foreign Investment Catalogue. Any foreign-invested enterprise belonging to the encouraged category of the Foreign Investment Catalogue, who under the replaced catalogues, is only allowed to enjoy the treatment for the remaining period out of the preferential period specified in the Circular from the execution date of the new catalogues.