Legislation

• State Administration of Taxation, Official Reply on Issues of Determining What Constitutes a Permanent Establishment of a Foreign Enterprise Providing Services in China and of the Attribution of the Profits Derived Thereby

  国家税务局关于外国企业在中国境内提供劳务活动常设机构判定及利润归属问题的批复

  Please wait.... clp reference:3210/06.07.19promulgated:2006-07-19

  October 02, 2006

• State Administration of Foreign Exchange and Ministry of Construction, Circular on Issues Relevant to Regulating Foreign Exchange Control in Relation to the Real Property Market

  国家外汇管理局、建设部关于规范房地产市场外汇管理有关问题的通知

  Issued: September 1 2006Effective: as of date of issueApplicability: In the event of a conflict between existing provisions and this Circular, this Circular…

  October 02, 2006

• Beijing Municipality, Implementing Rules for the «Tentative Measures for Examinations in Connection with Clean Production»

  北京市《清洁生产审核暂行办法》实施细则

  Promulgated: March 6 2006Effective: as of date of promulgationInterpreting authorities: Beijing Municipal Commission of Development and Reform and Beijing…

  October 02, 2006

• State Administration of Taxation, Supplementary Circular on Such Issues as the Approach to Implementing the Criteria for Recognizing Newly Established Enterprises for the Purpose of the Payment of Enterprise Income Tax

  国家税务总局关于缴纳企业所得税的新办企业认定标准执行口径等问题的补充通知

  Issued: July 13 2006Main contents: The Supplementary Circular clarifies the criteria for enjoying tax reduction or exemption for newly established enterprises.Related…

  October 02, 2006

• PRC Enterprise Bankruptcy Law

  中华人民共和国企业破产法

  Promulgated: August 27 2006Effective: June 1 2007Main contents: The Law comprisesPart One: General ProvisionsPart Two: Petition and AcceptancePart Three:…

  October 02, 2006

• Official Reply on Issues of Determining What Constitutes a Permanent Establishment of a Foreign Enterprise Providing Services in China and of the Attribution of the Profits Derived Thereby

  关于外国企业在中国境内提供劳务活动常设机构判定及利润归属问题的批复

  The Official Reply addresses queries from Provisional Office of the State Administration of Taxation on the definition of permanent establishments of foreign enterprise providing services in the PRC.

  October 02, 2006

• Ministry of Finance and State Administration of Taxation, Circular on Revising the Policy on Pre-tax Deductions of Wage Expenses from Enterprise Income Tax

  财政部、国家税务总局关于调整企业所得税工资支出税前扣除政策的通知

  Issued: September 1 2006Effective: July 1 2006Main contents: As of July 1 2006, the limit on pre-tax deduction of enterprise wage expenses shall be adjusted…

  October 02, 2006

• Other Recent Legislation for this Month

  National LegislationECONOMIC POLICYTentative Measures on Services Dealing with Complaints from Overseas Commerce of Chinese Enterprises中国企业境外商务投诉服务暂行办法L2130/06.08.16FINANCINGMeasures…

  October 02, 2006

• Ministry of Finance, National Development and Reform Commission, Ministry of Commerce, General Administration of Customs and State Administration of Taxation, Circular Concerning the Adjustment of Tax Rebate Rates on Certain Exports and Supplementing the Prohibited Category of the List of Goods Subject to Processing Trade

  财政部、国家发展和改革委员会、商务部、海关总署、国家税务总局关于调整部分商品出口退税率和增补加工贸易禁止类商品目录的通知

  Issued: September 14 2006Main contents: The Circular abolishes the export tax rebates on all non-metallic ores under Part 25 of the Customs Import/Export…

  October 02, 2006

• Ministry of Commerce, Tentative Measures on Complaints from Foreign-invested Enterprises

  商务部外商投资企业投诉工作暂行办法

  Promulgated: September 1 2006Effective: October 1 2006Interpreting authority: Ministry of CommerceApplicability: The term "complaints from foreign-invested…

  October 02, 2006