Legislation

• Questions and Answers Concerning Information Disclosure Requirements in Respect of the Previous Dismantling of a VIE Agreement Control Structure for the Target Assets Involved in a Material Asset Restructuring

  关于重大资产重组中标的资产曾拆除VIE协议控制架构的信息披露要求的相关问题与解答

  CSRC clarifies post-VIE disclosure requirements.

  December 30, 2015

• State Food and Drug Administration, Implementing Regulations for the PRC Food Safety Law (Draft Amendments for Comments)

  国家食品药品监督管理总局中华人民共和国食品安全法实施条例 (修订草案征求意见稿)

  Issued: December 9 2015 Main contents: The Draft adds 136 articles to the current Implementing Regulations, bringing the total to 200 articles. The…

  December 21, 2015

• Announcement on Issues Relevant to Enterprise Income Tax on Technology Transfer Income Derived from Licensing

  关于许可使用权技术转让所得企业所得税有关问题的公告

  Technology transfer income clarified for tax break purpose.

  December 17, 2015

• Announcement on Issues Relevant to Enterprise Income Tax on Legal Person Partners of Venture Capital Firms Organized as Limited Partnerships

  关于有限合伙制创业投资企业法人合伙人企业所得税有关问题的公告

  Tax deductions made easier for VC partners.

  December 10, 2015

• Legislative Affairs Office of the State Council, Regulations for the Administration of Housing Reserves (Amendment Draft Sent for Review)

  国务院法制办公室住房公积金管理条例 (修订送审稿)

  Issued: November 20 2015 Main contents: Subject to the approval of the Housing Reserve Management Committee, the Housing Reserve Management…

  November 27, 2015

• Anti-monopoly Committee of the State Council, Anti-monopoly Guidelines in Connection with the Abuse of Intellectual Property (Draft for Comments)

  国务院反垄断委员会关于滥用知识产权的反垄断指南 (征求意见稿)

  Draft guidelines issued to curb abuse of IP anti-monopoly cases.

  November 26, 2015

• Circular on Improving the Policy of Pre-tax Super-deduction of Research and Development Expenses

  关于完善研究开发费用税前加计扣除政策的通知

  The Circular expands the scope of super-deduction of research and development expenses.

  November 18, 2015

• Circular on Expanding the Implementation of Relevant Pilot Tax Policies of National Innovation Demonstration Zones on a Nationwide Basis

  关于将国家自主创新示范区有关税收试点政策推广到全国范围实施的通知

  Tax breaks for technology transfers expanded to the whole of China.

  November 12, 2015

• Circular on Expanding the Implementation of Relevant Pilot Tax Policies of National Innovation Demonstration Zones on a Nationwide Basis

  关于将国家自主创新示范区有关税收试点政策推广到全国范围实施的通知

  Tax breaks for technology transfers expanded to the whole of China.

  November 12, 2015

• Standing Committee of the National People's Congress, Decision on Authorizing the State Council to Launch a Pilot Project for the Marketing Authorization Holder System in Certain Regions and Relevant Issues Thereof

  全国人大常委会关于授权国务院在部分地方开展药品上市许可持有人制度试点和有关问题的决定

  China implements the MAH system.

  November 11, 2015