These Measures shall apply to non-tax-residents with tax obligations in China that wish to avail themselves of the treatment under the agreements for the avoidance of double taxation executed by China with foreign governments and regions.
The Circular sets forth the investment percentages allowed in an infrastructure bond investment plan by a life insurance company and property insurance company.
The Measures detail the procedures for record filing of intellectual property rights with customs, customs detention of alleged infringing goods and customs handling of infringing goods.
The Interpretation elaborates the definition of terms mentioned in the PRC Property Law such as owner, exclusively-owned parts, parts owned in common and materially interested owners.
The revised Policy removes the Articles on the reporting of import of automobile parts and components that constitute the characteristics of a whole vehicle.
The Measures set out the criteria under which a lender accepts an application for a loan for a fixed asset. They also lay down provisions on relevant due diligence investigation, risk assessment, examination and approval, execution of the contract, disbursement and payment, post-loan management and legal liability.