Promulgated: January 28 2005Main contents: The Chinese party of a Sino-foreign equity or cooperative joint venture holding state-owned assets and equity…
Issued: March 17 2005Effective: as of date of issueMain contents: The Circular states that a foreign investor that wishes to apply for an income tax reduction…
Promulgated: May 9 2005Effective: May 1 2005Interpreting authority: Chongqing Municipal Commerce CommitteeApplicability: 'Auction houses' refers to limited…
Issued: April 2 2005Main contents: The Circular sets forth the procedures for including distribution business (wholesale, retail and commission agency)…
Issued: April 1 2005Main contents: The Circular sets the short-term foreign debt indicators for foreign-invested banks in China for the year 2005 at US$34.8…
With a view towards improving mainland employers' incentive processes for employees, the Ministry of Finance and the State Administration of Taxation have jointly issued a new Circular clarifying tax treatment and liabilities surrounding stock option schemes of listed companies.
Promulgated: April 8 2005Effective: May 8 2005Main contents: Starting from January 1 2005, service suppliers from Hong Kong and Macao are permitted to…
Promulgated: January 24 2005Effective: February 24 2005Interpreting authority: Civil Aviation Administration of China, Ministry of Commerce and National…
Issued: April 8 2005Effective: as of date of issueMain contents: For individual domestic residents who have carried out foreign exchange registration for…