Notice of the Ministry of Finance and the State Administration of Taxation on Continuing the Partial Tax-for-Loan Policy for Foreign Exchange Loan Projects Signed Before December 31, 1994 During the Tenth Five-Year Plan Period

This notice extends the partial tax-for-loan policy for foreign exchange loan projects approved before December 31, 1994, into the Tenth Five-Year Plan period, allowing eligible enterprises to use a portion of their tax payments to repay such loans.