This Circular address issues of income tax on the stock options of employees, nature of the income from stock options, domestic and foreign sources of income, and calculation of tax payable.
Legislation
- June 02, 2005
The Decisions state that the entry of non-upblicly owned capital into specified cultural sectors is encouraged and supported.
June 02, 2005Promulgated: March 17 2005Effective: May 1 2005Applicability: For the purposes of these Procedures, the term "enterprise credit information collection"…
May 02, 2005Issued: February 7 2005Effective: March 1 2005Applicability: The term "construction projects" refers to the installation work and the internal and external…
May 02, 2005National LegislationAVIATIONAdministration of the Registration of Non-commercial General Aviation Provisions非经营性通用航空登记管理规定L4700/04.10.12BANKINGPromoting…
May 02, 2005The Procedures are concerned with the uploading of the pricing of electric power on to grids and reform of the electric power system of China.
May 02, 2005The Procedures aim to set prices for the transmission and distribution of electricity, and to promote the development of power grids.
May 02, 2005Adopted: March 17 2005Effective: May 1 2005Interpreting authority: China International Economic and Trade Arbitration Commission (CIETAC)Applicability:…
May 02, 2005Issued: April 11 2005Applicability: The term "management" refers to the persons in charge or other members of the leadership team of the enterprise that…
May 02, 2005Promulgated: January 11 2005Effective: as of date of promulgationMain contents: The Opinions consist of 35 articles covering:- Determination of Liability…
May 02, 2005
