国税函[2001]289号
颁布日期：20010417 推行日期：20010417 颁布单位：国家税务总局
GuoShuiHan [2001] No.289
April 17, 2001
Sichuan State Taxation1 Bureau:
Your Request for Instructions on the Proof of Disposal of Tax Issues in the Case of Chengdu EnWei was received. Upon deliberation, the official reply is hereby given as follows:
Paragraph 2 of Article 4 of the Law of the People's Republic of China on Chinese-foreign Equity2 Joint3 Ventures provides that the proportion of the foreign party's investment in an equity joint venture shall be, in general, not less than 25 percent of its registered capital. Within the term of capital contribution stipulated4 in the relevant laws, regulations or the investment contracts, where foreign investor5 as taxpayer6 doesn't meet the requirement of this paragraph, and the taxpayer doesn't report his actual situation to the taxation authorities when going through the tax registration7 procedures in accordance with the Article 6 of the Implementing8 Rules of Law of the People's Republic of China on the Administration of Tax Collection, the taxation authorities are entitled to calculate and levy9 the tax fund according to the taxpayer's actual situation, in accordance with the Article 59 of the Implementing Rules of Law of the People's Republic of China on the Administration of Tax Collection where the taxation authorities find that the taxpayer's contents of tax registration don't conform to its actual situation, they may order it to be rectified10 and levy the tax according to the actual situation.axation authorities find that the taxpayer's contents of tax registration don't conform to its actual situation, they may order it to be rectified and levy the tax according to the actual situation.axation authorities find that the taxpayer's contents of tax registration don't conform to its actual situation, they may order it to be rectified and levy the tax according to the actual situation.axation authorities find that the taxpayer's contents of tax registration don't conform to its actual situation, they may order it to be rectified and levy the tax according to the actual situation.axation authorities find that the taxpayer's contents of tax registration don't conform to its actual situation, they may order it to be rectified and levy the tax according to the actual situation.axation authorities find that the taxpayer's contents of tax registration don't conform to its actual situation, they may order it to be rectified and levy the tax according to the actual situation.axation authorities find that the taxpayer's contents of tax registration don't conform to its actual situation, they may order it to be rectified and levy the tax according to the actual situation.axation authorities find that the taxpayer's contents of tax registration don't conform to its actual situation, they may order it to be rectified and levy the tax according to the actual situation.
