Legislation

• State Administration of Taxation, Tax Refund Questions Relevant to the Purchase of Domestically-manufactured Equipment by Foreign Investment Enterprises Circula

  国家税务总局关于外商投资企业采购国产设备有关退税问题的通知

  Issued: March 11 2002Main contents: The Circular changes Item Five of Article 6 from "a photocopy of the project approval from the Ministry of Foreign…

  March 31, 2002

• Shanghai Stock Exchange, Questions Relevant to Amending Part Ten of the Share Listing Rules and Arising from the Implementation Thereof Circular

  上海证券交易所关于修订股票上市规则第十章及实施中有关问题的通知

  Issued: February 25 2002Effective: as of date of issueMain contents: The revisions aim to achieve consistency with the provisions of the Suspension and…

  March 31, 2002

• Supreme People's Court, Evidence in Civil Proceedings Several Provisions

  最高人民法院关于民事诉讼证据的若干规定

  Evidential rules in PRC civil litigation, with special stipulations for invention patent infringement cases.

  March 31, 2002

• Beijing Municipality, Clarifying Several Policy Questions on Enterprise Income Tax Circular

  北京市关于明确企业所得税若干政策业务问题的通知

  Issued: November 29 2001Effective: 2001Main contents: The Circular stipulates that where there is a difference between the income tax rate applicable to…

  March 31, 2002

• Ministry of Foreign Trade and Economic Cooperation and General Administration of Customs, Administration of Automatic Import Licensing of Foreign Investment Enterprises Implementing Rules

  对外贸易经济合作部、海关总署外商投资企业自动进口许可管理实施细则

  Promulgated: February 8 2002Effective: as of date of promulgationInterpreting authority: Ministry of Foreign Trade and Economic Cooperation (MOFTEC) and…

  March 31, 2002

• Ministry of Finance, Specific Independent Audit Guidelines No. 26: Attendance at Physical Inventory Counting

  财政部独立审计具体准则第26号－存货监盘

  Detailed regulations for accountants completing the physical inventory counting of the audited unit.

  March 31, 2002

• State Administration of Taxation, Several Operational Questions in Relation to Individual Income Tax Official Reply

  国家税务总局关于个人所得税若干业务问题的批复

  Issued: February 9 2002Main contents: The Official Reply lists the order of deduction of property leasing related taxes and fees before paying of individual…

  March 31, 2002

• State Council, Administration of Travel Agencies Regulations (Revised)

  国务院旅行社管理条例 (修订)

  Prerequisite for Sino-foreign joint venture in travel agencies.

  March 31, 2002

• Ministry of Justice, Registration of Mortgages by Notaries Public Measures

  司法部公证机构办理抵押登记办法

  Registration of property mortgages and material rights security.

  March 31, 2002

• China Insurance Regulatory Commission and State Administration for Industry and Commerce, Administration of the Sales Service Departments of Insurance Companies Measures

  中国保险监督管理委员会、国家工商行政管理总局保险公司营销服务部管理办法

  Restrictions on business scope, staffing and geographical location of sales service departments of insurance companies.

  March 31, 2002