Tax

State Administration of Taxation, Circular on Amending the Tax Returns for Self Declaration by Individuals with an Annual Income of Rmb120,000 or More

国家税务总局关于修改年所得12万元以上个人自行纳税申报表的通知

Guangzhou Municipality, Circular on Increasing the Minimum Amount Subject to Business Tax in the Municipality

广州市关于提高我省营业税起征点的通知

Other Recent Legislation for this Month

PRC Employment Promotion Law

中华人民共和国就业促进法

State Administration of Taxation, Circular on Revising the Rates on Taxable Income for Assessed Levy of Enterprise Income Tax

国家税务总局关于调整核定征收企业所得税应税所得率的通知

State Administration of Taxation, Circular on Issues Relevant to the Cancellation of the Review Authority Required for Temporary Exemption of Individual Income Tax for the Promotion of Practical Application of Scientific and Technological Achievements

国家税务总局关于取消促进科技成果转化暂不征收个人所得税审核权有关问题的通知

State Administration of Taxation, Supplementary Circular on Issues Relevant to the Application of Agreed Tax Rates to the Interest Income of Foreign Nationals and Individual Residents of Hong Kong, Macao and Taiwan Derived from Their Savings Deposits

国家税务总局关于外籍个人和港澳台居民个人储蓄存款利息所得适用协定税率有关问题的补充通知

Shanghai Municipality, Circular on Issues Relevant to the Levy and Exemption of Land Value-added Tax on the Transfer of Non-ordinary Residential Premises by Individuals

上海市关于个人转让非普通住房征免土地增值税有关问题的通知

State Administration of Taxation, Circular on Issues Relevant to the Pre-tax Deduction of Commission Expenses Incurred by Insurance Enterprises Related to the Surrendered Insurance Policies

国家税务总局关于保险企业发生与退保业务相关佣金支出税前扣除问题的通知

State Council, Implementing Measures for Levy and Collection of Individual Income Tax on Interest Income from Savings Deposits (Revised)

国务院对储蓄存款利息所得征收个人所得税的实施办法 (修订)