国务院关于扩大外商投资企业从事能源交通基础设施项目税收优惠规

(Issued by the State Council on July 2, 1999)
颁布日期：19990702 　实施日期：19990101 　颁布单位：国务院

In order to encourage foreign-funded enterprises to engage in energy and transportation infrastructure projects, and to promote economic development of the middle and western regions, the State Council, in accordance with the relevant provisions of the Income tax Law of the People's Republic of China for Foreign-funded Enterprises and Foreign Enterprises, has decided to expand the scope of application of the regulations on taxation preferential terms for foreign-funded enterprises engaged in energy and transportation infrastructure projects. The circular is made as follows:

From January 1, 1999 on, the provisions, as stipulated in Item 3 of Article 73(1)(1) of the Detailed Rules for Implementing the Income tax Law of the People's Republic of China for Foreign-funded Enterprises and Foreign Enterprises, on production-oriented foreign-funded enterprises engaged in energy and transportation infrastructure projects may have its enterprise income tax levied at a reduced tax rate of 15% after the approval of the State General Administration of Taxation, should be expanded to all over the country for implementation