国家税务总局关于从事房地产业务的外商投资企业若干税务处理问题的通知 Circular of the State Administration of Taxation on some Issues Concerning the Taxation of Enterprises with Foreign Investment in the Field of Real Estate
颁布日期：19991221 实施日期：20000101 颁布单位：国家税务总局
GuoShuiFa  No.242
December 21, 1999
The state and local taxation bureaus of each province, autonomous region, municipalities directly under the Central Government and the municipalities separately listed on the State plan:
In order to regulate the administration of taxation, some issues concerning the taxation of enterprises with foreign investment in the field of real estate is notified as follows:
1. Business and income tax should be counted on the basis of the price paid by the foreign buyer to the foreign enterprise, if an enterprise with foreign investment sells real estate located in China through the agency of an enterprise abroad by means of signing agreement or contracts on the basis of commission or exclusive selling rights.
2. Full and valid documents should be offered for labor charges paid by the above-mentioned enterprise with foreign investment such as commissions, price difference, handling charge and deductions, and the approval of the competent taxation authority is needed before they are counted as expenses. And these expenses should not exceed 10% of the sales of the real estate.
This circular shall enter into force as of January 1, 2000.
下一篇： 关于授权分局办理外商投资企业转股、清算外汇业务的通知 Authorizing the Branches of the State Administration of Foreign Exchange to Handle Foreign Exchange Business for Equity Transfer or Liquidation of Foreign Investment Enterprises Circular