国税函[2003]388号

颁布日期：20030409 　实施日期：20030409 　颁布单位：国家税务总局

　　GuoShuiHan [2003] No.388

　　April 9， 2003

　　The State Taxation 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 environment and speed up the construction of social service infrastructure， according to Subparagraph 10， Paragraph 1， Article 72 of the Rules for the Implementation of Income Tax Law of the People‘s 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.