Tax

• 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

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

  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

  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.

  October 02, 2005

• State Administration of Taxation, Official Reply to Issues Relevant to the Provisioning for Bad Debts by Foreign-invested Enterprises Engaging in Loan Guarantee Business

  国家税务总局关于外商投资企业从事贷款担保业务计提坏帐准备问题的批复

  Issued: September 2 2005Main contents: Foreign-invested enterprises engaging in loan guarantee business may, on the basis of actual needs and in accordance…

  October 02, 2005

• China's System for the Administration of Technology Import Contracts: Recent Developments

  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.

  October 02, 2005

• Ministry of Finance and State Administration of Taxation, Circular on the Examination and Approval Procedures Relevant to the Implementation of Income Tax Policies on Software and Integrated Circuit Enterprises by Foreign-invested Enterprises

  财务部、国家税务总局关于外商投资企业执行软件和集成电路企业所得税政策有关审批程序的通知

  Issued: July 1 2005Main contents: The provisions that "foreign-invested enterprises with an investment amount of US$30 million or above applying to the…

  September 02, 2005