Full Text Translation

• Circular on Strengthening the Administration of Enterprise Income Tax on Income Derived from the Transfer of Equity of Non-tax-resident Enterprises

  关于加强非居民企业股权转让所得企业所得税管理的通知

  The Circular aims to prevent tax evasion by non-tax-resident enterprises through transfer of equity.

  February 02, 2010

• Measures for the Administration of the Establishment of Partnerships in China by Foreign Enterprises or Individuals

  外国企业或者个人在中国境内设立合伙企业管理办法

  The Measures allow the establishment of a partnership in China by two or more foreign enterprises or individuals, or the establishment of a partnership in China by a foreign enterprise or individual with a Chinese natural person, legal person or other organisation.

  February 02, 2010

• Interpretation on Several Issues Concerning the Application of the Law in Trials of Patent Infringement Disputes

  关于审理侵犯专利权纠纷案件应用法律若干问题的解释

  The Interpretation gives further insight on the scope of protection of invention and utility model patents and the determination of infringement thereof, determination on an infringement of a design patent, defence on the ground of prior art or prior use, and confirmation of non-infringement.

  February 02, 2010

• Measures for the Reporting of Concentrations of Business Operators

  经营者集中申报办法

  Calculation of the business turnover of a business operator in a concentration clarified.

  February 02, 2010

• Guidelines for the Establishment of Infrastructure Bond Investment Plan Products

  基础设施债权投资计划产品设立指引

  The Guidelines set forth the conditions with which an insurance asset management company or trust company shall comply when engaging in the infrastructure bond investment plan business.

  December 08, 2009

• Circular on Issues Concerning the Implementation of Preferential Income Tax Treatment for Venture Investment Enterprises

  关于实施创业投资企业所得税优惠问题的通知

  The Circular sets forth the criteria under which a venture investment enterprise may enjoy tax reduction for investment in an unlisted small or medium high and new technology enterprise.

  December 08, 2009

• Circular on Issues Relevant to the Implementation of Articles on Royalties of Tax Agreements

  关于执行税收协定特许权使用费条款有关问题的通知

  The Circular clarifies the amounts or remuneration that shall not be treated as royalties but rather as income derived from service activities.

  December 08, 2009

• Provisions for the Administration of Food Labelling (Revised)

  食品标识管理规定 (修订)

  Labelling for staple and non-staple foodstuffs exclusively for infants/small children and for other specific population segments shall additionally indicate the main nutrients and their quantities.

  December 08, 2009

• Circular on How to Interpret and Recognise the “Beneficial Owner” in Tax Agreements

  关于如何理解和认定税收协定中“受益所有人”的通知

  The Circular states that conduit companies are not beneficial owners. It also sets forth factors that are not conducive to the recognition of an applicant's status as a beneficial owner.

  December 08, 2009

• Measures for the Administration of the Treatment for Which Non-tax-residents are Eligible Under Tax Agreements (Trial Implementation)

  非居民享受税收协定待遇管理办法(试行)

  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.

  December 08, 2009