Tax

• General Administration of Customs, Announcement [2009] No.14: Collection and Refund of Interest on Deferred Payment of Tax and Duty on Bonded Goods under the Processing Trade that are Sold Domestically

  海关总署2009年第14号公告（关于加工贸易保税货物内销缓税利息征收及退还）

  Interest to be charged on bonded goods sold domestically.

  May 09, 2009

• The automotive market of Ukraine

  Timur Bondaryev and Maria ZaetsArzinger [email protected], [email protected] Ukrainian automotive market has dramatically increased…

  May 09, 2009

• Ministry of Finance and State Administration of Taxation, Circular on the Termination of the Tax Rebate Policy for Purchase of Domestically-manufactured Equipment by Foreign-invested Enterprises

  财政部、国家税务总局关于停止外商投资企业购买国产设备退税政策的通知

  No more full rebate of VAT to foreign-invested enterprises.

  April 16, 2009

• Taxation on individuals in Italy

  Luigi Bendi and Gianluca D'AgnoloChiomenti Studio [email protected], [email protected] taxIndividuals in Italy are subject…

  April 16, 2009

• Order of the State Council No.546

  国务院令第546号

  FIEs now enjoy same property tax rates as domestic companies.

  March 17, 2009

• Ministry of Finance and the State Administration of Taxation, Circular on Income Tax Issues of Partners of Partnerships

  财政部、国家税务总局关于合伙企业合伙人所得税问题的通知

  Losses in partnerships not allowed to be used to deduct other companies' profits.

  March 17, 2009

• Ministry of Finance and State Administration of Taxation, Circular on Issues Relevant to the Levy and Collection of Real Property Taxes on Foreign-invested Enterprises and Foreign Individuals

  财政部、国家税务总局关于对外资企业及外籍个人征收房产税有关问题的通知

  FIEs required to calculate property taxes in renminbi.

  March 17, 2009

• State Administration of Taxation, Circular on Issues Relevant to the Deduction of Wages, Salaries and Employee Benefit Expenses by Enterprises

  国家税务总局关于企业工资薪金及职工福利费扣除问题的通知

  “Reasonable wages and salaries” defined for enterprise income tax purposes.

  March 17, 2009

• State Administration of Taxation, Circular on Simplifying the Judgement of the Actual Tax Burden of the Country in Which a Foreign Enterprise Controlled by a Chinese Tax-resident Shareholder is Established

  国家税务总局关于简化判定中国居民股东控制外国企业所在国实际税负的通知

  Avoidance of double taxation for Chinese enterprises investing overseas.

  March 17, 2009

• State Administration of Taxation, Measures for the Administration of the Pre-tax Deduction of the Research and Development Expenses of Enterprises (Trial Implementation)

  国家税务总局企业研究开发费用税前扣除管理办法 (试行）

  50% of research and development expenses can be deducted before tax.

  March 17, 2009