Law Digest

• State Administration of Taxation, Circular on Issues Relevant to Set-off of the Amount of Value-added Tax on Purchases in Connection with Imports of Taxpayers

  国家税务总局关于纳税人进口货物增值税进项税额抵扣有关问题的通知

  Set-off of Value-added tax on purchases relating to imports clarified.

  May 02, 2007

• Supreme People's Court, Provisions for Determining the Remuneration of Administrators for Trials of Enterprise Bankruptcies

  最高人民法院关于审理企业破产案件确定管理人报酬的规定

  Remuneration of administrators determined according to the value of property in the final repayment by the debtor.

  May 02, 2007

• Supreme People's Court, Provisions for the Appointment of Administrators for Trials of Enterprise Bankruptcies

  最高人民法院关于审理企业破产案件指定管理人的规定

  Criteria provided for selection of administrators of enterprise bankruptcies.

  May 02, 2007

• China Securities Regulatory Commission and Ministry of Justice, Measures for the Administration of the Provision of Securities-related Legal Services by Law Firms

  中国证券监督管理委员会、司法部律师事务所从事证券法律业务管理办法

  Requirements for securities-related legal opinions detailed.

  May 02, 2007

• Beijing Municipality, Circular on Issues Relevant to the Administration of Levy and Collection of Land Value-added Tax

  北京市关于土地增值税征收管理有关问题的通知

  Land value-added tax of 1% levied on newly-established premises in Beijing.

  May 02, 2007

• General Administration of Customs, Measures for the Administration of Direct Return of Imports

  中华人民共和国海关进口货物直接退运管理办法

  Imports may be directly returned by order of customs.

  May 02, 2007

• State Administration of Taxation, Circular on Issues Relevant to the Interpretation and Implementation of Relevant Articles of the «Arrangement Between the Mainland of China and the Hong Kong Special Administrative Region for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income»

  关于《内地和香港特别行政区关于对所得避免双重征税和防止偷漏税的安排》有关条文解释和执行问题的通知

  Avoidance of double taxation issues between Hong Kong and the mainland clarified.

  May 02, 2007

• Shenzhen City, Implementing Opinion on Arranging the Construction of a Certain Ratio of Policy-type Residential Premises in the Grant of Leaseholds for Commodity Residential Premises in Shenzhen

  深圳市关于在我市出让商品住宅用地中安排建设一定比例政策性住房的实施意见

  Developers in Shenzhen required to construct a certain ratio of policy-type premises.

  May 02, 2007

• Ministry of Construction and Ministry of Commerce, Provisions for the Administration of Foreign-invested Construction Project Service Enterprises

  建设部、商务部外商投资建设工程服务企业管理规定

  Wholly foreign-owned construction project service enterprises allowed.

  April 02, 2007

• Ministry of Finance and State Administration of Taxation, Circular on Tax Issues Relevant to the Restructuring of Branches of Foreign Banks into Wholly Foreign-owned Banks

  财政部、国家税务总局关于外国银行分行改制为外商独资银行有关税收问题的通知

  Tax issues clarified in the restructuring of foreign-invested banks.

  April 02, 2007