Issued: January 18 2001Effective: January 1 2001Applicability: These Guidelines do not apply to the conversion of foreign currency investment, securities…
Issued: February 14 2001Effective: as of date of issueInterpreting authority: Beijing Administration for Industry and CommerceMain contents: The Circular…
Issued: February 6 2001Effective: as of date of issue Interpreting authority: China Securities Regulatory CommissionApplicability: For the purposes of…
Issued: January 3 2001Effective: January 1 2001Main contents: The Circular states that enterprise income tax shall be levied on software royalties derived…
Promulgated: January 1 2001Effective: as of date of promulgationInterpreting authority: Ministry of HealthApplicability: For the purposes of the Measures,…
Issued: January 18 2001Effective: January 1 2001Applicability: For the purposes of these Guidelines, "non-monetary transaction" means the exchange of non-monetary…
Issued: January 18 2001Effective: January 1 2001Applicability: For the purposes of these Guidelines, "borrowing expenses" mean the amortization of interest,…
On June 21 2000, the State Tax Bureau of the PRC issued the Several Income Tax Questions Concerning Enterprise Equity Investments Circular, Guo Shui Fa…
PART ONE: GENERAL PROVISIONS AND DEFINITIONSArticle 1: These Procedural Rules are formulated in accordance with the Resolution of Disputes Concerning Chinese-language…