A draft corporate tax law to unify taxes for domestic and foreign-invested enterprises is expected to be tabled soon for a first reading by the Standing…
National LegislationCONSTITUTION AND LEGAL SYSTEMSeveral Provisions on Issues Concerning the Service of Judicial Documents of Foreign-related Civil or…
Issued: July 13 2006Main contents: The Supplementary Circular clarifies the criteria for enjoying tax reduction or exemption for newly established enterprises.Related…
The Official Reply addresses queries from Provisional Office of the State Administration of Taxation on the definition of permanent establishments of foreign enterprise providing services in the PRC.
Issued: September 1 2006Effective: July 1 2006Main contents: As of July 1 2006, the limit on pre-tax deduction of enterprise wage expenses shall be adjusted…
Issued: September 14 2006Main contents: The Circular abolishes the export tax rebates on all non-metallic ores under Part 25 of the Customs Import/Export…
Clarifies criteria for the recognition of newly established enterprises, eligibility for the preferential income tax policies, the tax authority's power to determine such eligibility, the applicability for fixed periods of enterprise income tax reduction and exemptions.