Full Text Translation

• Announcement on Issues Relevant to the Policy of the Pre-tax Super-deduction of the Research and Development Expenses of Enterprises

  关于企业研究开发费用税前加计扣除政策有关问题的公告

  SAT does not allow pre-tax super-deduction of foreign commissioned R&D expenses.

  February 04, 2016

• Announcement on Issues Relevant to the Policy of the Pre-tax Super-deduction of the Research and Development Expenses of Enterprises

  关于企业研究开发费用税前加计扣除政策有关问题的公告

  SAT does not allow pre-tax super-deduction of foreign commissioned R&D expenses.

  February 04, 2016

• Measures for Administrative Law Enforcement in Connection with Patents (Revised)

  专利行政执法办法 (修正)

  Patent administrative law enforcement strengthened in exhibitions and e-commerce.

  February 02, 2016

• People's Bank of China and State Administration of Foreign Exchange, Announcement [2015] No.40

  中国人民银行、国家外汇管理局公告 [2015] 第40号

  China further opens the forex market.

  January 21, 2016

• Circular on Tax Policies Relevant to the Mainland-Hong Kong Mutual Recognition of Funds

  关于内地与香港基金互认有关税收政策的通知

  Income, business and stamp taxes clarified for mainland-Hong Kong MRF.

  January 07, 2016

• Questions and Answers Concerning Information Disclosure Requirements in Respect of the Previous Dismantling of a VIE Agreement Control Structure for the Target Assets Involved in a Material Asset Restructuring

  关于重大资产重组中标的资产曾拆除VIE协议控制架构的信息披露要求的相关问题与解答

  CSRC clarifies post-VIE disclosure requirements.

  December 30, 2015

• Announcement on Issues Relevant to Enterprise Income Tax on Technology Transfer Income Derived from Licensing

  关于许可使用权技术转让所得企业所得税有关问题的公告

  Technology transfer income clarified for tax break purpose.

  December 17, 2015

• Announcement on Issues Relevant to Enterprise Income Tax on Legal Person Partners of Venture Capital Firms Organized as Limited Partnerships

  关于有限合伙制创业投资企业法人合伙人企业所得税有关问题的公告

  Tax deductions made easier for VC partners.

  December 10, 2015

• Circular on Improving the Policy of Pre-tax Super-deduction of Research and Development Expenses

  关于完善研究开发费用税前加计扣除政策的通知

  The Circular expands the scope of super-deduction of research and development expenses.

  November 18, 2015

• Circular on Expanding the Implementation of Relevant Pilot Tax Policies of National Innovation Demonstration Zones on a Nationwide Basis

  关于将国家自主创新示范区有关税收试点政策推广到全国范围实施的通知

  Tax breaks for technology transfers expanded to the whole of China.

  November 12, 2015