法律英语|国家税务总局关于从事污水、垃圾处置业务的外商投资企业认定为生

国税函[2003]388号

颁布日期：20030409 推行日期：20030409 颁布单位：国家税务总局

GuoShuiHan [2003] No.388

April 9， 2003

The State Taxation^{1 Bureau of Qingdao：}

We have received the Request for Instruction on Whether Enterprises with Foreign Investment Engaged in Sewerage Disposal Could Enjoy Preferential Tax Treatment （QingGuoShuiFa [2002] No.213） submitted by your bureau. In order to prevent and control environmental pollution， protect ecological^{2 environment and speed up the construction of social service infrastructure3， according to Subparagraph 10， Paragraph 1， Article 72 of the Rules for the Implementation4 of Income Tax Law of the Peoples Republic of China for Enterprises with Foreign Investment and Foreign Enterprises， Enterprises with foreign investment engaged in sewerage and garbage disposal can be identified as productive enterprises and enjoy corresponding preferential tax treatment.}