Issued: March 11 2005Applicability: The term 'tax assessment' refers to administrative acts by which tax authorities, by the method of comparative analysis…
Promulgated: May 9 2005Effective: May 1 2005Interpreting authority: Chongqing Municipal Commerce CommitteeApplicability: 'Auction houses' refers to limited…
Issued: May 20 2005Effective: as of date of issueInterpreting authority: Shenzhen Stock ExchangeMain contents: The Shenzhen Stock Exchange shall carry…
Promulgated: April 13 2005Effective: June 1 2005Applicability: Those engaging in international road transport business activities between the PRC and related…
Promulgated: April 20 2005Effective: as of date of promulgationInterpreting authority: People's Bank of China and China Banking Regulatory CommissionMain…
Issued: April 8 2005Main contents: The Circular sets the short-term foreign debt indicators for Chinese-invested banks for the year 2005 at US$24.391 billion…
Promulgated: January 19 2005Effective: May 1 2005Applicability: These Regulations apply to enterprises, private non-enterprise work units and family proprietors,…
With a view towards improving mainland employers' incentive processes for employees, the Ministry of Finance and the State Administration of Taxation have jointly issued a new Circular clarifying tax treatment and liabilities surrounding stock option schemes of listed companies.