国税发[2001]142号
颁布日期：20011220 实施日期：20011220 颁布单位：国家税务总局
GuoShuiFa [2001] No.142
December 20, 2001
The state taxation bureaus in all the provinces, autonomous regions, municipalities directly under the Central Government and municipalities separately listed on the State plan, the local taxation bureaus of Guangdong and Hainan Provinces and Shenzhen city:
The following notice, concerning the issues of administering income tax of enterprises with foreign investment and foreign enterprises for their engagement in realty development, is now issued to you in accordance with the relevant provisions of the Law on the Management of Tax Revenue Collection of the People's Republic of China and the Law of Enterprise Income Tax of Enterprises with Foreign Investment and Foreign Enterprises of the People's Republic of China (hereinafter called the Tax Law) to enhance the management of the enterprise income tax of realty enterprises with foreign investment:
1. The enterprise incomes subject to taxation shall be the enterprises' current sales incomes from realty operation with the current corresponding costs, expenditures and losses deducted. In accordance with the Tax Law, the current incomes subject to enterprise income tax shall be calculated on the basis of the following fo
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