颁布日期：19860929 实施日期：19861001 颁布单位：国务院
September 29， 1986
The State Council hereby approves the following amendment to the Interim Provisions of the Ministry of Finance of the People's Republic of China concerning the Imposition of Consolidated Industrial and Commercial Tax and Enterprise Income Tax on the Resident Representative Offices of Foreign Enterprises： The provisions in Article 4 which read， “tax shall …… be calculated and determined on the basis of an appraised and specified rate of profit， provisionally determined to be 15% of the amount of business revenue”， shall be amended as follows： “tax shall …… be calculated and determined on the basis of an appraised and specified rate of profit， provisionally determined to be 10% of the amount of business revenue”。 The aforesaid amendment shall be announced by your Ministry， and the amendment shall enter into force as of October 1， 1986.
Attachment：
Circular of the Ministry of Finance Concerning the Reduction of the Appraised and Specified Rate of Profit for Taxation on the Resident Representative Offices of Foreign Enterprises
With the approval of the State Council， this Ministry promulgated， on May 15， 1985， Interim Provisions Concerning the Imposition of Consolidated Industrial and Commercial Tax and Enterprise Income Tax on the Resident Representative Offices of Foreign Enterprises， and Article 4 of t
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