Legislation

Anti-monopoly filings required before conducting mergers or acquisitions.

Foreign-invested commercial enterprises prohibited from engaging in tobacco retail and wholesale businesses.

FIEs with one single production function under tax investigation.

Controlling and large shareholders required to disclose material information once known.

Curbs on listed companies' use of proceeds.

Foreign investment in real property restricted in 2007.

This law aims to unify tax treatment among foreign invested enterprises and domestic enterprises through a unified tax rate and corporate income tax system.

These Guidelines aim to facilitate filings for mergers and acquisitions of domestic enterprises by foreign investors to ensure that they are not in violation of the anti-monopoly law.

The approval of sales agency qualifications is delegated to the China Air Transport Association by the CAAC. The qualification conditions and procedures for sales agency are stipulated in Parts Three and Four.