Tax

State Administration of Taxation, Circular on Issues Relevant to Terminating the Implementation of the Policy of Crediting Purchases of Domestically-produced Equipment as Investments by Enterprises Against Enterprise Income Tax

国家税务总局关于停止执行企业购买国产设备投资抵免企业所得税政策问题的通知

State Administration of Taxation, Circular on Adding Organizations Entitled to Tax Exemption on Interest to the China-Canada Tax Treaty

国家税务总局关于中国-加拿大税收协定中增列利息免税机构的通知

Ministry of Finance and the State Administration of Taxation, Circular on Issues Relevant to the Revision of the Rates of Pre-tax Deductions from Individual Income Tax of Family Proprietorships, Wholly Individually-owned Enterprises and Partnerships

财政部、国家税务总局关于调整个体工商户个人独资企业和合伙企业个人所得税税前扣除标准有关问题的通知

State Administration of Taxation, Circular on the Deed Duty Policy on the Acceptance of the Assets of the Parent Company by its Wholly-owned Subsidiary

国家税务总局关于全资子公司承受母公司资产有关契税政策的通知

Circular on Issues Relevant to the Revision of the Rates of Pre-tax Deductions from Individual Income Tax of Family Proprietorships, Wholly Individually-owned Enterprises and Partnerships

关于调整个体工商户个人独资企业和合伙企业个人所得税税前扣除标准有关问题的通知

China's Leading Lawyers

State Administration of Taxation, Circular on Business Tax Issues Concerning the Return of Leaseholds by Land Users to Land Owners

国家税务总局关于土地使用者将土地使用权归还给土地所有者行为营业税问题的通知

State Administration of Taxation, Circular on Issues Relevant to the Tax Year for Income Tax of Foreign Enterprises

国家税务总局关于外国企业所得税纳税年度有关问题的通知

Ministry of Science and Technology, Ministry of Finance and State Administration of Taxation, Measures for the Administration of the Recognition of Hi-tech Enterprises

科技部、财政部、国家税务总局高新技术企业认定管理办法

State Council, Circular on the Implementation of Transitional Preferential Tax Treatment for Hi-tech Enterprises Newly Established in Special Economic Zones and the Shanghai Pudong New Area

国务院关于经济特区和上海浦东新区新设立高新技术企业实行过渡性税收优惠的通知