中国政策档案 Governance Archive HOLDINGS 227,292 · FONDS 111
Record · chinatax ACC. 900067971
银函〔1995〕163号

Official Reply of the State Administration of Taxation on Confirming the European Investment Bank as an International Financial Organization

国家税务总局关于确认欧洲投资银行为国际金融组织的复函

Issuer
Date
1995-06-17
Instrument
reply
Cited by
1
This document confirms that the European Investment Bank qualifies as an 'international financial organization' under Article 19 of the Foreign Enterprise Income Tax Law, thereby entitling it to the corresponding tax treatment. It also requires the submitting bank to provide relevant materials for record after signing contracts.
Full text · 原文 175 字
你行《关于确认欧洲投资银行为国际金融组织的函》(银函〔1995〕163号)收悉。我们认为,欧洲投资银行属于《中华人民共和国外商投资企业和外国企业所得税法》第十九条所述的“国际金融组织”,因此可以享受该条所规定的税收待遇。<br> 你行与欧洲投资银行正式签定合同协议后,请将有关材料(包括欧洲投资银行章程、合作协议等)报我局备查。<br> 金融业,企业所得税,国际税收