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,…
Issued: March 11 2005Applicability: The term 'tax assessment' refers to administrative acts by which tax authorities, by the method of comparative analysis…
Issued: May 19 2005Effective: as of date of issueMain contents: From the experience of launching pilot reform projects in some regions for foreign exchange…
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…