The Implementing Regulations clarify enterprise income tax matters in respect of revenue, deductions, tax treatment of assets, tax payable, preferential tax treatment, withholding at source, special tax adjustments, and administration of levy and collection.
After the promulgation of the Provisions for the Granting of State-owned Construction Leaseholds by way of an Invitation of Bids, Auction or Listing on a Land Exchange in April 2002, the current Provisions seek to impose regulations on the increasingly popular construction leasehold granting through bidding, auction or listing.
National LegislationAVIATION AND AEROSPACESeveral Opinions Relevant to the Promotion of Development of the Satellite Application Industry关于促进卫星应用产业发展的若干意见L4700/07.11.18BANKINGCircular…