The Circular changes the practice of pre-levying land value-added tax to settlement of the land tax after the project is complete.
January 31, 2007
Tax
National LegislationBANKINGCircular on Regulating the Administration of Record Filing of Non-performing Claims Transferred Overseas by Domestic Financial…
January 31, 2007Individuals required to report equity and property speculation gains in income tax returns.
January 31, 2007An overview of the biggest legislative developments over the past two decades and the key issues affecting law firms in China today.
January 31, 2007Issued: September 14 2006Main contents: The Circular states that deed tax shall be collected from the donee of immovable property given by another individual.…
November 30, 2006Promulgated: November 6 2006Effective: The filing of tax returns for individuals with an annual income of at least Rmb120,000 shall be effective from January…
November 30, 2006Issued: October 20 2006Main contents: The Circular states that the definition of ordinary standard residential premises in Article 8 of the PRC Land Value-added…
November 30, 2006A 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…
October 31, 2006A 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…
October 31, 2006National LegislationCONSTITUTION AND LEGAL SYSTEMSeveral Provisions on Issues Concerning the Service of Judicial Documents of Foreign-related Civil or…
October 31, 2006