Issued: March 28 2005Effective: July 1 2005Main contents: The Circular is divided into six sections covering: the levy of income tax on the stock options…
The Provisions aims to establish a constraining mechanism to combat the abuse of control of listed companies and to protect the lawful righjts and interests of shareholders.
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.
Issued: April 13 2005Main contents: The Decisions specify the cultural sectors in which non-publicly owned capital is encouraged, permitted, restricted…
Promulgated: March 25 2005Effective: April 1 2005Applicability: When compiling such information disclosure documents as funds' earnings announcement, ad…
Issued: April 29 2005Effective: as of date of issueMain contents: The Circular addresses the issues relevant to the separation of equity ownership and…
Issued: May 11 2005Main contents: The Official Reply clarifies that deed tax shall be calculated and levied on land grant fees that should have been paid…
Promulgated: May 9 2005Effective: as of date of promulgationInterpreting authority: Chongqing Municipal Commerce CommitteeApplicability: Enterprises engaging…
Promulgated: May 11 2005Effective: June 15 2005Interpreting authority: People's Bank of ChinaApplicability: The term 'bond forward transaction' (hereafter,…