Retail Trade and Distribution

• Ministry of Finance, Internal Accounting Control Standards - Sales and Receipt of Payment (Trial Implementation)

  财政部内部会计控制规范-销售与收款 (试行)

  Issued: December 23 2002Effective: as of date of issueInterpreting authority: Ministry of FinanceApplicability: The Standards apply to all companies, enterprises…

  October 02, 2003

• Market Access Report: Distribution

  By Stéphane Luo and Mo Fei, Jones Day, ShanghaiSince the beginning of China's open door policy more than twenty years ago, the authorities have encouraged…

  October 02, 2003

• Getting More Culture: New Rules For ICPs

  By Nancy Leigh, Baker & McKenzie, Hong KongInternet content providers (ICPs) in China are subject to strict regulation by the Ministry of Information…

  September 02, 2003

• Who Benefits From CEPA? Let's Wait and See

  Hong Kong signed the Closer Economic Partnership Arrangement with the mainland in June. What kind of "arrangement" does CEPA call for? And what will change with the new opportunities?

  September 02, 2003

• Re-evaluating Tax Assessments for Representative Offices

  Understanding tax assessment is among the most important issues for foreign-invested companies working in China. The state tax bureau has recently revamped the rules for the tax liability of foreign companies' representative offices in China.

  September 02, 2003

• National Development and Reform Commission, Suppression of Acts of Price Monopoly Tentative Provisions

  国家发展和改革委员会制止价格垄断行为暂行规定

  Promulgated: June 18 2003Effective: January 1 2003Interpreting authority: National Development and Reform CommissionApplicability: "Price monopoly acts"…

  July 02, 2003

• Customs Treatment of Related Fees: Tax Planning Under WTO

  Customs compliance and tax planning for cross-border transactions are becoming more important and complex. Payments between different links in a cross-border supply chain must be structured carefully to avoid high customs value and possible double taxation.

  July 02, 2003

• Customs Treatment of Related Fees: Tax Planning Under WTO

  Customs compliance and tax planning for cross-border transactions are becoming more important and complex. Payments between different links in a cross-border supply chain must be structured carefully to avoid high customs value and possible double taxation.

  July 01, 2003

• State Administration for Industry and Commerce, The Question on the Determination of Nature and the Handling of Acts of Using, Without Authorization, the Unique Packaging and Trade Dress of Others' Famous Products for Identical or Similar Purposes and Obtaining the Design Patent Official Reply

  国家工商行政管理总局关于擅自将他人知名商品特有的包装、装潢作相同或者近似使用并取得外观设计专利的行为定性处理问题的答复

  Issued: March 27 2003Main contents: The Official Reply clarifies that if an operator, without authorization, uses the unique packaging and trade dress…

  June 02, 2003

• Establishment & Operation of WFOEs in Free Trade Zones

  Since 1990, the PRC has established 15 Free Trade Zones, in Shanghai Waigaoqiao, Tianjin Tanggu, Dalian, Qingdao, Zhangjiagang, Ningbo, Guangzhou, Shantou,…

  June 02, 2003