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
Tax
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, 2005As 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, 2005Issued: 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, 2005Issued: June 23 2005Applicability: The phrase "cases whose examination and approval has not yet been completed" refers to applications for tax reduction…
September 02, 2005Issued: May 20 2005Main contents: The Circular clarifies several issues concerning the implementation of the Circular on Questions Relevant to Crediting…
September 02, 2005This Circular is concerned with purchases of production lines and integration equipments, equipments that are assembled by imported material and parts, and domestically produced equipments.
September 02, 2005Issued: June 13 2005Effective: as of date of issueMain contents: The Circular temporarily exempts:1. stamp tax on equity transfer arising from payment…
July 02, 2005Promulgated: May 24 2005Effective: July 1 2005Applicability: For the purposes of these Procedures, "security for tax payments" refers to activities in…
July 02, 2005Issued: June 13 2005Effective: as of date of issueMain contents: The Circular states that income from dividends and bonuses received by individual investors…
July 02, 2005