The Circular sets forth the criteria under which a venture investment enterprise may enjoy tax reduction for investment in an unlisted small or medium high and new technology enterprise.
Legislation
- December 08, 2009
The Circular clarifies the amounts or remuneration that shall not be treated as royalties but rather as income derived from service activities.
December 08, 2009Labelling for staple and non-staple foodstuffs exclusively for infants/small children and for other specific population segments shall additionally indicate the main nutrients and their quantities.
December 08, 2009The Circular states that conduit companies are not beneficial owners. It also sets forth factors that are not conducive to the recognition of an applicant's status as a beneficial owner.
December 08, 2009These Measures shall apply to non-tax-residents with tax obligations in China that wish to avail themselves of the treatment under the agreements for the avoidance of double taxation executed by China with foreign governments and regions.
December 08, 2009TV and radio ads for tobacco and prescription drugs banned.
November 02, 2009Greater deduction of advertising expenses allowed for three industries.
November 02, 2009Reputation risk management to increase banks' transparency.
November 02, 2009Written contract needed for pledge of trade mark right.
November 02, 2009Transfer of a QFII's investment limit is no longer allowed.
November 02, 2009
