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
Full Text Translation
The Circular clarifies the amounts or remuneration that shall not be treated as royalties but rather as income derived from service activities.
December 08, 2009Labelling 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, 2009The 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, 2009These 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, 2009The Provisions raise the maximum investment limit of a QFII to US$1 billion but also prohibit a QFII from transferring such limit.
November 02, 2009The Circular sets forth the investment percentages allowed in an infrastructure bond investment plan by a life insurance company and property insurance company.
November 02, 2009The revised Provisions raise the minimum registered capital for insurance companies to Rmb200 million.
November 02, 2009The 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.
October 10, 2009The 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.
October 10, 2009