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…
Issued: November 17 2005Effective: as of date of issueMain contents: After the occurrence of a transfer of their equity, certain foreign-invested enterprises…
Issued: October 14 2005Main contents: The Circular specifies the circumstances under which there is a disposal of assets internally and the circumstances…
Promulgated: October 21 2005Effective: as of date of promulgationInterpreting authority: National Development and Reform Commission, Ministry of Information…
Issued: December 7 2005Main contents: The Official Reply gives consent to the issue of tax exemption certificates for import of materials for processing…
Issued: November 12 2005Main contents: The Official Reply gives consent to the examination and approval by offices of the State Administration of Taxation…
Promulgated: July 6 2005Effective: October 1 2005Interpreting authority: State Administration of TaxationApplicability: Measures for the administration…
Issued: October 20 2005Main contents: Where an application by a foreign investor intending to make use of the profits from a foreign-invested enterprise…