Letter of the Ministry of Finance on the Approval of Exempting Enterprises (Including Sole Proprietor Businesses) Newly Established and Registered in Earthquake-Hit Areas in Sichuan Province from Fees for Obtaining Tax Registration Certificate

财政部关于同意四川省地震灾区新建注册工商企业（含个体工商户）免收税务登记证工本费的函

Promulgating Institution: Ministry of Finance

Document Number: Cai Hang Han No.107 [2008]

Promulgating Date: 12/03/2008

Effective Date: 12/03/2008

颁布机关: 财政部

文      号: 财行函[2008]107号

颁布时间: 12/03/2008

实施时间: 12/03/2008

To the State Administration of Taxation:

This is to acknowledge our receipt of the Letter of the Ministry of Finance on the Approval of Exempting Enterprises (Including Sole Proprietor Businesses) Newly Established and Registered in Earthquake-Hit Areas in Sichuan Province from Fees for Obtaining Tax Registration Certificate (Guo Shui HanNo. 914 [2008]) you submitted. We hereby give our opinions as follows after review and discussion:

    国家税务总局:

    你局《国家税务总局关于四川省地震灾区新建注册工商企业(含个体工商户)免收税务登记证工本费的函》(国税函[2008]914号)收悉。经研究,意见如下:

1. We approve Sichuan State Taxation Bureau to exempt the enterprises (including sole proprietor businesses) newly established and registered between July 1, 2008 and June 30, 2011 in earthquake-hit areas in Sichuan Province from the fees for obtaining tax registration certificate. The exemption shall be applicable in the 10 severely stricken counties/cities, 29 heavily stricken counties/cities/districts and 100 earthquake stricken counties/cities/districts identified in the Notice of the Ministry of Civil Affairs, the State Development and Reform Commission, the Ministry of Finance, the Ministry of Land and Resources and the China Seismological Bureau on Printing and Distributing the Disaster Coverage Assessment of Wenchuan Earthquake (Min Fa No. 105 [2008]).

       一、同意四川省国税局免收在2008年7月1日至2011年6月30日四川省地震灾区新建注册的工商企业(含个体工商户)的税务登记证工本费,免收范围为《民政部、发展改革委、财政部、国土资源部、地震局关于印发汶川地震灾害范围评估结果的通知》(民发[2008]105号)中确定的极重灾区10个县(市),重灾区29个县(市、区)和一般灾区100个县(市、区)。

2. We approve Sichuan State Taxation Bureau to fully refund the fees charged on the enterprises (including the sole proprietor businesses) established and registered in earthquake-hit areas in Sichuan Province after July 1, 2008 for obtaining tax registration certificate.

The Ministry of Finance

December 3, 2008

       二、同意四川省国税局全额退还四川省地震灾区2008年7月1日后新建注册工商企业（含个体工商户）办理税务登记证已收的工本费。

    财政部

    二○○八年十二月三日