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…
Effective: January 1 2001Main contents: The Procedural Rules lay down stipulations for the preparation and service of documents submitted to the Domain…
Issued: December 20 2000Main contents: The Opinion provides specific operational rules for establishing unemployment insurance coverage for every eligible…
Issued: December 22 2000Effective: as of date of issueMain contents: The Circular sets out the procedures for tax refunds for exports in certain circumstances.…
Issued: January 4 2001Applicability: The Circular defines export of software as the provision of software products and related services to overseas customers…