Retail & Distribution

Ministry of Finance and State Administration of Taxation, Circular on the Policy of Pre-tax Deduction of Advertising Expenses and Business Publicity Expenses of Certain Industries [Legislation Digest]
财政部、国家税务总局关于部分行业广告费和业务宣传费税前扣除政策的通知
Greater deduction of advertising expenses allowed for three industries.

Drywall cases reveal supply chain weak points
Recent high-profile US litigation has highlighted the need for stringent quality control when dealing with Chinese factories or exporters

State Council, Implementing Regulations for the PRC Food Safety Law [Legislation Digest]
国务院中华人民共和国食品安全法实施条例
Registration required for overseas food producers exporting food products to China.

Circular on Matters Relevant to the Review and Administration of Foreign-invested Enterprises in Certain Service Sectors by Competent Provincial-level Commerce Departments and State-level Economic and Technology Development Zones [Full Text Translation]
关于省级商务主管部门和国家级经济技朮开发区审核管理部分服务业外商投资企业相关事项的通知
Mofcom delegates the approval of FIEs of service sectors to local authorities.

Ministry of Commerce, Circular on Matters Relevant to the Review and Administration of Foreign-invested Enterprises in Certain Service Sectors by Competent Provincial-level Commerce Departments and State-level Economic and Technology Development Zones [Legislation Digest]
商务部关于省级商务主管部门和国家级经济技术开发区审核管理部分服务业外商投资企业相关事项的通知
Mofcom delegates the approval of FIEs of service sectors to local authorities.

Contaminated milk creates new liability regime
China recently suffered its biggest-ever food safety incident, involving Sanlu Dairy. The country’s product liability laws are now undergoing unprecedented change. By Satpal Gobindpuri and Sammy Fang, DLA Piper.

Ministry of Commerce, Supplementary Provisions (IV) for the Measures for the Administration of Foreign Investment in the Commercial Sector [Legislation Digest]
商务部外商投资商业领域管理办法补充规定 (四)
Hong Kong and Macao investors allowed to be sole owners in the commercial sector.

Implementing Rules for the PRC Tentative Regulations on Value-added Tax (Revised) [Full Text Translation]
中华人民共和国增值税暂行条例实施细则 (修正)
The Implementing Rules clarify the levy of VAT for mixed sales and the definition of "small taxpayer".

Implementing Rules for the PRC Tentative Regulations on Consumption Tax (Revised) [Full Text Translation]
中华人民共和国消费税暂行条例实施细则 (修正)
“Sale” and “for consideration” defined for consumption tax purposes.

Acorn buys Chinese equipment company

Ministry of Finance and State Administration of Taxation, Implementing Rules for the PRC Tentative Regulations on Value-added Tax (Revised) [Legislation Digest]
财政部、国家税务总局中华人民共和国增值税暂行条例实施细则 (修正)
Levy of VAT clarified for mixed sales.

Ministry of Finance and State Administration of Taxation, Implementing Rules for the PRC Tentative Regulations on Consumption Tax (Revised) [Legislation Digest]
财政部、国家税务总局中华人民共和国消费税暂行条例实施细则 (修正)
“Sale” and “for consideration” defined for consumption tax purposes.