Beijing local taxation bureaus forwarding of the ¡°Reply of the State Administration of Taxation on the Issue of Exempting Foreign Chamber of Commerce in Beijing from Business Tax¡±
Jing Di Shui Fa [2005] No. 280

 		  
Local Taxation Bureau and Sub-office of Each District and CountyThe local taxation bureau and all offices of all districts:
¡¡¡¡We hereby forward the ¡°Reply of the State Administration of Taxation on the Issue of Exempting Foreign Chamber of Commerce in Beijing from Business Tax¡± (LetteGuo Shui Han r[2005] No. 370 [2005]of the State Administration of Taxation) for you to follow.
June, 8, 2005


Reply of the State Administration of Taxation on the Issue of Exempting Foreign Chamber of Commerce in Beijing from Business Tax
Guo Shui Han[2005] No. 370

Beijing local taxation bureau:
¡¡¡¡¡°The Request for Weather Business Tax should be charged from Foreign Chamber of Commerce in Beijing¡± (Jing Di Shui Ying No. 48¡²2005¡³has been received and hereby we reply as follows:
¡¡¡¡In accordance with Article 1 of ¡°Notice of the Ministry of Finance and the State Administration of Taxation that No Business Tax Should be Levied on Membership Fees Received by Community organizations¡± (Cai Shui Zi 1997] No. 63), the foreign chambers of commerce in Beijing which charge membership fees according to the provisions specified by the Ministry of Finance and the Ministry of Civil Affairs may be exempted from business tax. However, any taxable income should be levied on business tax.
April 19, 2005