Legislation roundup: Tax breaks and money market funds

June 06, 2018 | BY

Susan Mok

Tax breaks are offered to equipment purchase and employee education expenses, and a “T+0 redemption and withdrawal” limit is set for money market funds

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Tax 财政部、国家税务总局关于设备器具扣除有关企业所得税政策的通知 财政部、国家税务总局关于企业职工教育经费税前扣除政策的通知 Further reading PRC Enterprise Income Tax Law Implementing Regulations for the PRC Enterprise Income Tax Law 中国证券监督管理委员会、中国人民银行关于进一步规范货币市场基金互联网销售、赎回相关服务的指导意见 Further reading PRC Securities Law (Revised in 2014) Raising the Bar for Securities and Shareholders