国税发[2000]140号
颁布日期：20000808 推行日期：20000808 颁布单位：国家税务总局
GuoShuiFa [2000] No.140
August 8, 2000
The state taxation1 bureaus and local taxation bureaus of provinces, autonomous2 regions, municipalitie directly under the Central Government and municipalities separately listed on the State plan:
Ministry3 of Justice recently pointed4 out that, the business of agencies in China of foreign law offices is different from those of permanent agencies of other enterprises since the former agencies are allowed to operate to the extent prescribed by State policies after registration5 in State Administration for Industry and Commerce. Ministry of Justice also proposed to provide uniform tax invoices7 for such agencies on the ground that it is inconvenient8 for the foreign law offices to conduct normal business due to the same taxation administration as that of permanent agencies of general foreign enterprises currently. After consideration, we clarify the relevant issue as follows:
1. The said agencies are allowed to apply for purchasing and using the general invoices used nationwide so that it is easy for them to conduct normal business.
2. The said agencies, which apply for purchasing the invoices, shall establish and perfect their account books and shall account the income and expenses and cosplayt. All the records shall be correct and complete together with legal vouchers9 as accounting10 basis.
3. The said agencies, which purchase and use the invoice6, shall be levied11 business tax and income tax according to their actual returns in principle, not according to the income calculated on the expenditure12.
