Promulgated: May 9 2005Effective: May 1 2005Interpreting authority: Chongqing Municipal Commerce CommitteeApplicability: 'Auction houses' refers to limited…
Issued: May 20 2005Effective: as of date of issueInterpreting authority: Shenzhen Stock ExchangeMain contents: The Shenzhen Stock Exchange shall carry…
With a view towards improving mainland employers' incentive processes for employees, the Ministry of Finance and the State Administration of Taxation have jointly issued a new Circular clarifying tax treatment and liabilities surrounding stock option schemes of listed companies.
Promulgated: March 2 2005Effective: April 1 2005Interpreting authority: Certification and Accreditation Administration and Ministry of Information IndustryMain…
Promulgated: May 11 2005Effective: June 1 2005Applicability: The term 'asset valuation institutions' refers to lawfully established social intermediaries…
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…
Promulgated: April 13 2005Effective: June 1 2005Applicability: Those engaging in international road transport business activities between the PRC and related…
Promulgated: April 20 2005Effective: as of date of promulgationInterpreting authority: People's Bank of China and China Banking Regulatory CommissionMain…
Promulgated: January 19 2005Effective: May 1 2005Applicability: These Regulations apply to enterprises, private non-enterprise work units and family proprietors,…