With regard to tax agreements entered into by China with foreign states, the term 'permanent establishment' shall be deemed not to include the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any activity of a preparatory or auxiliary character.
Issued: January 17 2006Main contents: The following enterprises may, in accordance with provisions, apply for consolidated tax payment: (1) the 120 large-scale…
Issued: September 14 2005Main contents: Before the issue of new provisions from the State Council, the Circular on Not Levying Urban Maintenance and Construction…
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…