June 02, 2002
Terminates the use of 12 full months as the tax year for foreign investment enterprises, except for approved FIEs.
Deals with the resumption of the issue of new shares to investors in the secondary market after technical suspension.
Different rules on general provisions and class-specific provisions.
Directs the transfer of assets formed with state funds or assets not used in the bankrupt enterprise's operation.
Procedures for the examination and certification of integrated circuit design enterprises, and the application of tax privileges to these enterprises.
Relaxes the prior restriction against purchasing foreign exchange to pre-pay FX loans.
Application process for using Chinese sea territory.
Gives a heavier emphasis on supervision and service in approving premises projects that obtain leaseholds through bidding or auction.
Governs the allocation process, listing, and trading of A shares in circulation.
Applies to expatriates working in Guangzhou capacities, salaried lawyers, registered accountants, enterprise legal representatives and financial officers.