To the local taxation bureaus and sub-bureaus in each district and county:
We are hereby forwarding you the Notice of State Administration of Taxation on Pre-tax Deduction of Taxpayers’ Donation for Commonweal and Relief Via China International Science Communication Fund (Guo Shui Han [2003] No. 1198, please implement according to this Notice.


January 12, 2004


State Administration of Taxation
Guo Shui Han (2003) No. 1198
Notice of State Administration of Taxation on Pre-tax Deduction of Taxpayers’ Donation for Commonweal and Relief Via China International Science Communication Fund

To the state and local bureaus in each province, autonomous region, municipality and separate planning cities:
China International Science Communication fund is a non-profitable aggregate corporation approved by People's Bank of China and registered in Ministry of Civil Affairs. According to the Temporary Regulations on Enterprise Income Tax of People’s Republic of China and its Implementing Rules, a taxpayer’s donation for commonweal and relief via China International Science Communication Fund may be deducted at stipulated ratio prior to the enterprise income tax is paid.

October 29, 2003