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国税函[2005]739号2005年7月23日广西壮族自治区国家税务局:你局《关于要求明确外商投资产业指导目录有关税收问题的请示》(桂国税发〔2005〕162号)收悉,批复如下:2004年7月,国家发展和改革委员会、商务部以第13号令联合发布了新的《中西部地区外商投资优势产业目录》(以下简称
Guoshuihan [2005] No. 739 July 23, 2005 The State Administration of Taxation of Guangxi Zhuang Autonomous Region: Your Bureau’s Request for Instructions on Demanding Taxation in the Industrial Guidance Catalog for Foreign Investment (Guigui Shui Fa [2005] No. 162) The following is approved: In July 2004, the National Development and Reform Commission and the Ministry of Commerce jointly issued the “Catalog of Advantageous Foreign-Funded Industries in Central and Western Regions” by Order No. 13 (hereinafter referred to as the "