Issued: December 12 2005Effective: January 1 2006Applicability: In the event of a conflict between previous related provisions and this Circular, this…
Issued: January 9 2006Effective: as of date of issueMain contents: The Circular details the requirements concerning the registered capital and other matters…
National LegislationAVIATION AND AEROSPACEState Contingency Plans for Handling Civil Aircraft Accidents 国家处置民用航空器飞行事故应急预案L4700/06.01.22BANKINGKey…
Issued: September 17 2005Effective: January 1 2005Main contents: Pre-tax deduction is permitted according to actual circumstances where insurance companies…
Issued: December 1 2005Main contents: Business tax shall be exempted from spread income gained in securities trading business in China engaged in by domestic…
The Circular specifies the circumstances under which there is a disposal of assets internally and the circumstances under which it is not deemed a disposal of assets internally.
The Circular clarifies the refund of enterprise income tax in connection with re-investments by foreign investors of profits distributed after equity transfers.
National LegislationBANKINGSupplementary Circular on Issues Relevant to Handling of the Renminbi Business by Mainland Banks and Hong Kong Banks 关于内地银行与香港银行办理人民币业务有关问题的补充通知L3600/05.12.04Electronic…