Tax

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

November 30, 2006

Draft corporate tax law to be tabled

October 31, 2006

Draft corporate tax law to be tabled

October 31, 2006

Other Recent Legislation for this Month

October 31, 2006

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

October 02, 2006

State Administration of Taxation, Supplementary Circular on Such Issues as the Approach to Implementing the Criteria for Recognizing Newly Established Enterprises for the Purpose of the Payment of Enterprise Income Tax

国家税务总局关于缴纳企业所得税的新办企业认定标准执行口径等问题的补充通知

October 02, 2006

New Tax Arrangement between the Mainland and Hong Kong

October 02, 2006

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

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

October 02, 2006

Ministry of Finance and State Administration of Taxation, Circular on Revising the Policy on Pre-tax Deductions of Wage Expenses from Enterprise Income Tax

财政部、国家税务总局关于调整企业所得税工资支出税前扣除政策的通知

October 02, 2006

Ministry of Finance, National Development and Reform Commission, Ministry of Commerce, General Administration of Customs and State Administration of Taxation, Circular Concerning the Adjustment of Tax Rebate Rates on Certain Exports and Supplementing the Prohibited Category of the List of Goods Subject to Processing Trade

财政部、国家发展和改革委员会、商务部、海关总署、国家税务总局关于调整部分商品出口退税率和增补加工贸易禁止类商品目录的通知

October 02, 2006