Issued: September 5 2005Effective: January 1 2005Main contents: The Circular comprises:1. Standard for the Deduction of Advertisement Expenses Centrally…
By Patrick Hu and Gilbert ZengWebsite: www.jonesday.comForeign investors' access to China's coal market can be traced back to the…
This Circular addresses issues regarding pre-tax deduction of advertisement and publicity expenses, and public welfare and relief donations by the head offices of enterprises that consolidate (combine) their tax payments.
Issued: September 2 2005Main contents: Foreign-invested enterprises engaging in loan guarantee business may, on the basis of actual needs and in accordance…
As PRC manufacturers move further up the value-chain they are importing more and more technology from abroad. Technology import contracts figure highly among the formalities that many foreign investors must endure. Understanding and long-term alignment with China's development goals is thus crucial.
Issued: July 1 2005Main contents: The provisions that "foreign-invested enterprises with an investment amount of US$30 million or above applying to the…
Issued: June 23 2005Applicability: The phrase "cases whose examination and approval has not yet been completed" refers to applications for tax reduction…
Issued: May 20 2005Main contents: The Circular clarifies several issues concerning the implementation of the Circular on Questions Relevant to Crediting…
This Circular is concerned with purchases of production lines and integration equipments, equipments that are assembled by imported material and parts, and domestically produced equipments.
Issued: June 13 2005Effective: as of date of issueMain contents: The Circular temporarily exempts:1. stamp tax on equity transfer arising from payment…