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.
On August 21 2006, Hong Kong and China signed The Arrangement for the Avoidance of Double Taxation on Income & Prevention of Fiscal Evasion (Arrangement),…
Issued: May 24 2006Main contents: Starting from June 1 2006, residential premises (including low-priced residential premises) with a unit floor area of…