Notice of Beijing Local Taxation Bureau on Reply of State Administration of Taxation on Tax Exemption for Beijing Representative Office of US World Artist Association Co. Ltd and Other Six Resident Representative Offices of Foreign Enterprises

Jing Di Shui Fa [2006]No.281
Foreign-related Sub-office of Beijing Local Taxation Bureau:
　　We hereby transmit the Reply of State Administration of Taxation on Tax Exemption for Beijing Representative Office of US World Artist Association Co. Ltd and Other Six Resident Representative Offices of Foreign Enterprises to you. Please abide by and implement the notice.
  June 5, 2006  

Reply Letter of the State Administration of Taxation Concerning the tax exemption for Beijing Representative Office of the United States World Artists Federation Co., Ltd and permanent representative offices of other six foreign enterprises

 Guo.Shui.Han [2006] No.409
Beijing municipal office, State Administration of Taxation, P.R.China:
　　The Request for income tax exemption for Beijing Representative Office of the United States World Artists Federation Co., Ltd and permanent representative offices of other six foreign enterprises (Jing Guo Shui Fa [2006] No. 45) has been received and We hereby reply as follows:
　　Seven representative offices of other seven foreign firms, including Beijing Representative Office of the United States World Artists Federation Co., Ltd, Beijing Representative Office of Korea Broadcasting Advertising Corporation, Beijing Representative Office of Japan Corporate Consortium International Research Institute of Telecom Economy, Beijing Representative Office of the Korea Chamber of commerce and industry, Beijing Representative Office of Washington International Exchange Association, Beijing Representative Office of Advanced Education School, Hong Kong University and Beijing representative office of the United States LONMARK International Company, are certified to be non-profit making organizations by the countries (regions) these agencies belong to. In accordance with the " Circular of State Administration of Taxation on Relevant Issues Concerning the Strengthening of the Collection and Management of Taxes on Permanent Representative Offices of Foreign Firms " (Guo Shui Fa [1996] No.165), and the " Notice of the State Administration of Taxation on the Relevant Tax Administration Issues concerning Permanent Representative Offices of Foreign Firms" (Guo Shui Fa [2003] No. 28), all operational activities of the permanent representative offices of United States World Artists Federation Co., Ltd and other six foreign firms engage in, which conform to the provisions of Paragraph 2 of Clause 2 of Article 1 of the document Guo Shui Fa [1996] No. 165 are exempted from enterprise income tax and business tax.
April 25, 2006