Tax

• Other Recent Legislation for this Month

  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…

  November 30, 2005

• State Administration of Taxation, Circular on Issues Relevant to the Refund of Enterprise Income Tax in Connection with Re-investments by Foreign Investors

  国家税务总局关于外国投资者再投资退还企业所得税有关问题的通知

  Issued: November 17 2005Effective: as of date of issueMain contents: After the occurrence of a transfer of their equity, certain foreign-invested enterprises…

  November 30, 2005

• State Administration of Taxation, Circular on Income Tax Treatment Issues Relevant to the Internal Disposal of Assets by Foreign-invested Enterprises

  国家税务总局关于外商投资企业内部处置资产有关所得税处理问题的通知

  Issued: October 14 2005Main contents: The Circular specifies the circumstances under which there is a disposal of assets internally and the circumstances…

  November 30, 2005

• National Development and Reform Commission, Ministry of Information Industry, State Administration of Taxation and General Administration of Customs, Measures for the Administration of Certification of Integrated Circuit Enterprises Encouraged by the State (Trial Implementation)

  国家发展和改革委员会、信息产业部、国家税务总局、海关总署国家鼓励的集成电路企业认定管理办法 (试行)

  Promulgated: October 21 2005Effective: as of date of promulgationInterpreting authority: National Development and Reform Commission, Ministry of Information…

  November 30, 2005

• State Administration of Taxation, Official Reply to Tax Treatment Measures for Withdrawal of Materials from Bonded Warehouses and Export Regulatory Warehouses

  国家税务总局关于从保税仓库和出口监管仓库提取的料件有关税收处理办法的批复

  Issued: December 7 2005Main contents: The Official Reply gives consent to the issue of tax exemption certificates for import of materials for processing…

  November 30, 2005

• State Administration of Taxation, Official Reply Relating to the Examination and Approval Authority over Tax Exemption, Offsetting and Refund for Export of Products of Member Enterprises Purchased by Production-type Conglomerates

  国家税务总局关于生产型集团公司收购成员企业产品出口有关免抵退税审批权限的批复

  Issued: November 12 2005Main contents: The Official Reply gives consent to the examination and approval by offices of the State Administration of Taxation…

  November 30, 2005

• State Administration of Taxation, Measures for the Administration of Individual Income Tax

  国家税务总局个人所得税管理办法

  Promulgated: July 6 2005Effective: October 1 2005Interpreting authority: State Administration of TaxationApplicability: Measures for the administration…

  October 31, 2005

• State Administration of Taxation, Official Reply to Issues Relevant to Tax Rebates on Re-capitalization of Foreign investors

  国家税务总局关于外国投资者再投资退税有关问题的批复

  Issued: October 20 2005Main contents: Where an application by a foreign investor intending to make use of the profits from a foreign-invested enterprise…

  October 31, 2005

• State Administration of Taxation, Circular on the Standards for the Pre-tax Deduction of Relevant Expenses by the Head Offices of Enterprises that Consolidate (Combine) Their Tax Payments

  国家税务总局关于合并(汇总)纳税企业总机构有关费用税前扣除标准的通知

  Issued: September 5 2005Effective: January 1 2005Main contents: The Circular comprises:1. Standard for the Deduction of Advertisement Expenses Centrally…

  October 02, 2005

• China's Coal Industry: A Great Investment Opportunity?

      By Patrick Hu and Gilbert ZengWebsite: www.jonesday.comForeign investors' access to China's coal market can be traced back to the…

  October 02, 2005