Issued: March 4 2005Applicability: "False declaration of losses by enterprise" means that the amount of losses reported in an annual enterprise income…
Issued: February 1 2005Effective: March 1 2005Applicability: In the event of a conflict between previous provisions and this Circular, this Circular shall…
Issued: November 11 2004Main contents: Where a foreign-invested enterprise applies for an extension of its term of business later than the stipulated period…
Issued: March 29 2005Main contents: In order to prevent export enterprises from missing the application time limit for tax rebates, export enterprises…
Promulgated: January 18 2005Interpreting authority: National Development and Reform Commission in conjunction with relevant departmentsApplicability: The…
Issued: December 11 2004Effective: as of date of issueMain contents: The Notice permits foreign-invested life insurance companies to provide health insurance,…
Promulgated: December 29 2004Main contents: "Credit cards" provided in the Criminal Law refers to electronic payment cards issued by commercial banks or…
Promulgated: December 30 2004Effective: February 1 2004Main contents: The Procedures comprise:Part One: General ProvisionsPart Two: Parties to a FranchisePart…
Issued: January 28 2005Main contents: If, after an equity transfer has ended, both parties sign and implement an agreement on the termination of the original…