Issued: May 7 2003Effective: January 1 2003 (The period to which the tax payment is attributed)Main contents: The Measures specify the qualifications for…
Issued: February 28 2003Main contents: If the China Securities Regulatory Commission (CSRC), in its examining the initial public offering application documents,…
Issued: May 13 2003Effective: July 1 2003Main contents: The Guidelines describe each major element (e.g. opening paragraph, opinion paragraph) of an audit…
Issued: April 14 2003Effective: July 1 2003Main contents: The revised Guidelines now require an audit report to include an introductory paragraph and the…
Issued: January 14 2003Effective: July 1 2003Main contents: When defining the term "events after the balance sheet date", the revised Guidelines make it…
Promulgated: April 28 2003Effective: June 1 2003Main contents: The Interpretation defines when commodity premises sales advertisements and promotional…
Issued: April 24 2003Effective: January 1 2003Main contents: An enterprise's expenses on loans for external investment that are in compliance with relevant…
Issued: April 23 2003Main contents: The Circular clarifies 16 issues regarding the provisions of the PRC Administration of the Levy and Collection of Taxes…
Issued: April 10 2003Effective: as of date of issueMain contents: "Incubators for science and technology enterprises" refers to the provision of systematic…
Issued: March 27 2003Main contents: The Official Reply clarifies that if an operator, without authorization, uses the unique packaging and trade dress…