Tax

Other Recent Legislation for this Month

State Administration of Taxation, Circular on Clarifying the Implementation of Personally Filing Tax Returns by Individuals with Annual Income of Rmb120,000 or More

国家税务总局关于明确年所得12万元以上自行纳税申报口径的通知

China Law&Practice: Charting China's Legislation for 20 Years

State Administration of Taxation, Circular on Issues Relevant to Strengthening the Administration of Tax Collection on the Giving of Immovable Property by Individuals in Real Property Transactions

国家税务总局关于加强房地产交易个人无偿赠与不动产税收管理有关问题的通知

State Administration of Taxation, Measures for Filing Tax Returns for Individual Income Tax Personally (Trial Implementation)

国家税务总局个人所得税自行纳税申报办法(试行)

Ministry of Finance and State Administration of Taxation, Circular on the Policy Relating to Land Value-added Tax on Ordinary Standard Residential Premises

财政部、国家税务总局关于土地增值税普通标准住宅有关政策的通知

Draft corporate tax law to be tabled

Draft corporate tax law to be tabled

Other Recent Legislation for this Month

State Administration of Taxation, Official Reply on Issues of Determining What Constitutes a Permanent Establishment of a Foreign Enterprise Providing Services in China and of the Attribution of the Profits Derived Thereby

国家税务局关于外国企业在中国境内提供劳务活动常设机构判定及利润归属问题的批复