The Circular addresses the issues of wages and salaries, total payroll, and deduction of employee benefit expenses.
March 17, 2009
Full Text Translation
The Guidelines allows commercial bank establishments with legal personality to engage in the extension of loans for mergers and acquisitions and set forth the criteria therefor.
March 17, 2009The total of the amount of capital contribution in the form of valuated equity and of capital contribution in the form of other valuated non-monetary property by all of the shareholders may not exceed 70% of the registered capital of the investee company.
March 17, 2009The Circular specifies the method for apportionment of taxable income among partners of partnerships.
March 17, 2009Shanghai offers financial incentives to multinational headquarters.
March 17, 2009The Measures define research and development activities and specify the super-deduction of the expenses incurred therefrom.
March 16, 2009The Flowchart illustrates the anti-monopoly review process for concentration of business operators.
February 09, 2009The Guidelines list the application materials required for reporting of concentrations of business operators and set forth the permission procedure thereof.
February 09, 2009Definition of services provided in the PRC that are subject to business tax clarified.
February 09, 2009The Implementing Rules clarify the levy of VAT for mixed sales and the definition of "small taxpayer".
February 09, 2009