（PCPA注：非官方译本。当产生歧意时,应以法律中文原文为准。This English document is not an official translation. In case of discrepancy, the original Chinese version shall prevail.）

Circular of the National Development and Reform Commission and State Administration of Taxation (SAT) on the Business Tax Exemption on Credit Guaranty Institutions for Small/Medium sized Enterprises

National Development、Reform Commission　　No. 563[2006] of the National Development and Reform Commission　　April 3, 2006

All provinces, autonomous regions, municipalities directly under the Central Government and the cities under separate state planning, the development and reform commissions of Xinjiang Production and Construction Crops, economic and trade commissions (economic commissions), small/medium-sized Enterprise Bureaus and local taxation authorities:

In order to implement the <the Law of the People's Republic of China on Promoting Small/medium sized Enterprises>, <Circular of the General Office of the State Council Transmitted to the State Economic and Trade Commission on Related Policy Issues of Encouraging and Promoting the Development of small/medium sized Enterprises> (Guobanfa [2000] 59) and < Circular on Related Issues of Business Tax Exemption for Credit Guaranty Institutions for Small/Medium sized Enterprises> jointly issued by the National Development and Reform Commission and SAT (Fagaiqiye [200