Legislation

• Circular on Income Tax Issues of Partners of Partnerships

  关于合伙企业合伙人所得税问题的通知

  The Circular specifies the method for apportionment of taxable income among partners of partnerships.

  March 17, 2009

• Shanghai Municipality, Several Implementing Opinions on the «Shanghai Municipality, Provisions on Encouraging the Establishment of Regional Headquarters by Multinational Corporations»

  上海市关于《上海市鼓励跨国公司设立地区总部的规定》若干实施意见

  Shanghai offers financial incentives to multinational headquarters.

  March 17, 2009

• Measures for the Administration of the Pre-tax Deduction of the Research and Development Expenses of Enterprises (Trial Implementation)

  企业研究开发费用税前扣除管理办法 （试行）

  The Measures define research and development activities and specify the super-deduction of the expenses incurred therefrom.

  March 16, 2009

• Flowchart for Anti-monopoly Reviews for Concentrations of Business Operators

  经营者集中反垄断审查流程图

  The Flowchart illustrates the anti-monopoly review process for concentration of business operators.

  February 09, 2009

• China National Tourism Administration and Ministry of Commerce, Measures for the Examination and Approval of the Applications for Establishment of Travel Agencies in Guangdong Province by Hong Kong and Macao Service Providers

  国家旅游局、商务部香港和澳门服务提供者在广东省设立旅行社申请审批办法

  Hong Kong and Macao investors allowed to set up travel agencies in Guangdong.

  February 09, 2009

• Anti-monopoly Bureau of the Ministry of Commerce, Guiding Opinion on Documents and Information Required for Reporting of Concentrations of Business Operators

  商务部反垄断局关于经营者集中申报文件资料的指导意见

  Effect on competition of a concentration of business operators required to be explained when reporting.

  February 09, 2009

• China Securities Regulatory Commission and China Banking Regulatory Commission, Circular on Issues Relevant to the Launch of the Pilot Project for Participation in Bond Trading on Stock Exchanges by Listed Commercial Banks

  中国证券监督管理委员会、中国银行业监督管理委员会关于开展上市商业银行在证券交易所参与债券交易试点有关问题的通知

  Bond trading by listed companies makes a comeback.

  February 09, 2009

• Ministry of Health and Ministry of Commerce, Supplementary Provisions (2) to the «Tentative Measures for the Administration of Sino-foreign Equity and Co-operative Joint Medical Institutions»

  卫生部、商务部《中外合资、合作医疗机构管理暂行办法》的补充规定二

  Hong Kong and Macao investors allowed to set up out-patient clinics in Guangdong.

  February 09, 2009

• People's Bank of China Announcement [2009] No.1

  中国人民银行公告〔2009〕第1号

  Restriction on the size of bond offerings on the interbank bond market lifted.

  February 09, 2009

• Ministry of Commerce, Circular on Further Simplifying and Regulating Administrative Licensing for Foreign Investment

  商务部关于进一步简化和规范外商投资行政许可的通知

  Approval of changes to FIEs made easier.

  February 09, 2009