Legal

• State Administration of Taxation, Issues Relevant to Taxation of Foreign-invested Enterprises and Foreign Enterprises Engaged in Disposal of Financial Assets Circular

  国家税务总局关于外商投资企业和外国企业从事金融资产处置业务有关税收问题的通知

  Issued: January 7 2003Interpreting authority: State Administration of TaxationApplicability: Disposal of financial assets refers to enterprises that obtain,…

  February 28, 2003

• Ministry of Foreign Trade and Economic Cooperation, Ministry of Science and Technology, State Administration for Industry and Commerce, State Administration of Taxation and State Administration of Foreign Exchange, Administration of Foreign-invested Venture Investment Enterprises Provisions

  对外贸易经济合作部、科学技术部、国家工商行政管理总局、国家税务总局和外汇管理局外商投资创业投资企业管理规定

  Promulgated: January 30 2003Effective: March 1 2003Interpreting authority: Ministry of Foreign Trade and Economic Cooperation, Ministry of Science, State…

  February 28, 2003

• People's Bank of China, Administration of Reporting of Large and Suspicious Foreign Exchange Transactions by Financial Institutions Measures

  中国人民银行金融机构大额和可疑外汇资金交易报告管理办法

  Promulgated: January 3 2003Effective: March 1 2003Applicability: For the purposes of these Measures, a foreign exchange transaction is "large" if it involves…

  February 28, 2003

• China Insurance Regulatory Commission, Air Passenger Accident Insurance Provisions (Industry Guidance Provisions)

  中国保险监督管理委员会航空旅客意外伤害保险条款 (行业指导性条款)

  Issued: January 10 2003Main contents: The Provisions cover the composition, coverage, insurance liability, exemption clauses, insurance period, the sum…

  February 28, 2003

• Guangzhou City, Clarification on Certain Taxation Issues Related to Urban Real Property Tax Circular

  广州市地方税务局关于明确城市房地产税若干税政问题的通知

  Issued: August 23 2002Main contents: The Circular clarifies certain issues related to the collection of real property tax. Generally, the amount paid on…

  February 28, 2003

• People's Bank of China, Administration of Foreign Exchange Settlement and Sale Business by Designated Foreign Exchange Banks Tentative Measures

  中国人民银行外汇指定银行办理结汇、售汇业务管理暂行办法

  Promulgated: November 16 2002Effective: December 1 2002Interpreting authority: People's Bank of China (PBOC)Applicability: For the purposes of the Measures,…

  February 28, 2003

• China Securities Regulatory Commission, Contents and Format of the Annual Reports of Securities Companies Guidelines (Revised in 2002)

  中国证券监督管理委员会证券公司年度报告内容与格式准则（2002年修订）

  Issued: December 27 2002Interpreting authority: China Securities Regulatory CommissionMain contents: The revised guidelines require additional disclosures…

  February 28, 2003

• China Securities Regulatory Commission, Contents and Formats for Information Disclosures by Companies that Offer Securities to the Public Guidelines (No. 2): Contents and Format of Annual Reports (Revised in 2002)

  中国证券监督管理委员会公开发行证券的公司信息披露内容与格式准则第2号(年度报告的内容与格式)(2002年修订)

  Issued: January 6 2003Effective: as of date of issueInterpreting authority: China Securities Regulatory CommissionApplicability: Companies limited by shares…

  February 28, 2003

• State Administration of Taxation, Income Tax Treatment of Enterprise Debt Restructuring Measures

  国家税务总局企业债务重组业务所得税处理办法

  Issued: January 23 2003Effective: March 1 2003Applicability: For the purposes of these Measures "debt restructuring " refers to all matters concerning…

  February 28, 2003

• China's Post-WTO Reforms in Financial Services: Achievements and Challenges

  Over a year after its WTO accession, how has China done in the key securities, fund management and insurance markets?

  February 28, 2003