Issued: September 14 2005Main contents: Before the issue of new provisions from the State Council, the Circular on Not Levying Urban Maintenance and Construction…
February 28, 2006
Tax
National LegislationACCOUNTINGEnterprise Accounting Guidelines No.1 – Inventory 企业会计准则第1号 - 存货L3100/06.02.15(1)Enterprise Accounting…
February 28, 2006Issued: December 12 2005Effective: January 1 2006Applicability: In the event of a conflict between previous related provisions and this Circular, this…
February 28, 2006Issued: January 9 2006Effective: as of date of issueMain contents: The Circular details the requirements concerning the registered capital and other matters…
January 31, 2006National 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…
January 31, 2006Issued: September 17 2005Effective: January 1 2005Main contents: Pre-tax deduction is permitted according to actual circumstances where insurance companies…
January 31, 2006(Issued by the Ministry of Finance and the State Administration of Taxation on, and effective as of, January 9 2006.)
January 31, 2006Issued: December 1 2005Main contents: Business tax shall be exempted from spread income gained in securities trading business in China engaged in by domestic…
November 30, 2005The 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.
November 30, 2005The Circular clarifies the refund of enterprise income tax in connection with re-investments by foreign investors of profits distributed after equity transfers.
November 30, 2005