Promulgated: June 23 2005Effective: July 1 2005Interpreting authority: General Administration of CustomsApplicability: The term 'bonded logistics centre…
Issued: June 2 2005Main contents: Transfer of goods out of export processing zones for further processing between transferor enterprises in export processing…
Promulgated: June 19 2005Effective: July 20 2005Interpreting authority: Ministry of CommerceApplicability: These Procedures do not apply to the administration…
Issued: March 17 2005Effective: as of date of issueMain contents: The Circular states that a foreign investor that wishes to apply for an income tax reduction…
Promulgated: May 9 2005Effective: as of date of promulgationInterpreting authority: Chongqing Municipal Commerce CommitteeApplicability: Enterprises engaging…
National LegislationACCOUNTINGAccounting Treatment Concerning the Pilot Projects for Securitization of Credit Assets Provisions信贷资产证券化试点会计处理规定L3100/05.05.16…
Issued: April 2 2005Main contents: The Circular sets forth the procedures for including distribution business (wholesale, retail and commission agency)…
To encourage technology imports and standardize the procedure for tax reductions and exemptions, this Circular states that a foreign investor who wishes to apply for an income tax reduction or exemption may entrust the technology import transferee to carry out the relevant procedures.
Promulgated: March 21 2005Effective: May 1 2005Interpreting authority: General Administration of CustomsApplicability: "Transfer of goods out of export…