Legal

• State Administration of Taxation, Circular on Issues Relevant to the Refund of Enterprise Income Tax in Connection with Re-investments by Foreign Investors

  国家税务总局关于外国投资者再投资退还企业所得税有关问题的通知

  Issued: November 17 2005Effective: as of date of issueMain contents: After the occurrence of a transfer of their equity, certain foreign-invested enterprises…

  November 30, 2005

• China Securities Regulatory Commission, Opinions on Improving the Quality of Listed Companies

  中国证券监督管理委员会关于提高上市公司质量意见

  Issued: October 19 2005Main contents: The Opinions put forward 26 points to improve the quality of listed companies. Article 6 suggests listed companies…

  November 30, 2005

• State Administration of Taxation, Circular on Income Tax Treatment Issues Relevant to the Internal Disposal of Assets by Foreign-invested Enterprises

  国家税务总局关于外商投资企业内部处置资产有关所得税处理问题的通知

  Issued: October 14 2005Main contents: The Circular specifies the circumstances under which there is a disposal of assets internally and the circumstances…

  November 30, 2005

• National Development and Reform Commission, Ministry of Information Industry, State Administration of Taxation and General Administration of Customs, Measures for the Administration of Certification of Integrated Circuit Enterprises Encouraged by the State (Trial Implementation)

  国家发展和改革委员会、信息产业部、国家税务总局、海关总署国家鼓励的集成电路企业认定管理办法 (试行)

  Promulgated: October 21 2005Effective: as of date of promulgationInterpreting authority: National Development and Reform Commission, Ministry of Information…

  November 30, 2005

• State Administration of Taxation, Official Reply to Tax Treatment Measures for Withdrawal of Materials from Bonded Warehouses and Export Regulatory Warehouses

  国家税务总局关于从保税仓库和出口监管仓库提取的料件有关税收处理办法的批复

  Issued: December 7 2005Main contents: The Official Reply gives consent to the issue of tax exemption certificates for import of materials for processing…

  November 30, 2005

• State Administration of Foreign Exchange, Circular on Issues Relevant to Improving the Administration of Foreign Debt

  国家外汇管理局关于完善外债管理有关问题的通知

  Promulgated: October 21 2005Effective: December 1 2005Main contents: The Circular deals with issues such as:1. delayed payments of at least 180 days and…

  November 30, 2005

• Circular on Income Tax Treatment Issues Relevant to the Internal Disposal of Assets by Foreign-invested Enterprises

  关于外商投资企业内部处置资产有关所得税处理问题的通知

  The Circular specifies the circumstances under which there is a disposal of assets internally and the circumstances under which it is not deemed a disposal of assets internally.

  November 30, 2005

• Circular on Issues Relevant to the Refund of Enterprise Income Tax in Connection with Re-investments by Foreign Investors

  国家税务总局关于外国投资者再投资退还企业所得税有关问题的通知

  The Circular clarifies the refund of enterprise income tax in connection with re-investments by foreign investors of profits distributed after equity transfers.

  November 30, 2005

• China Securities Regulatory Commission, Circular on the Qualifications of Shareholders of Futures Brokerages and Related Issues

  中国证券监督管理委员会关于期货经纪公司股东资格及相关问题的通知

  Issued: September 26 2005Effective: as of date of issueApplicability: The Circular on Issues Relevant to Equity Participation by Hong Kong and Macao Service…

  November 30, 2005

• The Commissioning Party's Use of Copyrighted Works in China

  By Jerry Yulin [email protected]: www.haiwen-law.comDesigns, logos and other artistic works may be created for various purposes. For example,…

  November 30, 2005