Tax

• State Administration of Taxation, Circular on Issues Relevant to the Administration of Exemption of Business Tax on Revenue Derived from Technology Transfers from Foreign Enterprises and Foreign Individuals to Entities inside China after the Cancellation of Administrative Examination and Approval in Respect of Taxation

  国家税务总局关于取消税务行政审批后外国企业及外籍个人向中国境内转让技术取得收入免征营业税管理问题的通知

  Issued: June 23 2005Applicability: The phrase "cases whose examination and approval has not yet been completed" refers to applications for tax reduction…

  September 02, 2005

• State Administration of Taxation, Circular on Several Issues Concerning the Crediting of Purchases of Domestically Produced Equipment as Investments by Foreign-invested Enterprises and Foreign Enterprises Against Enterprise Income Tax

  国家税务总局关于外商投资企业和外国企业购买国产设备投资抵免企业所得税若干问题的通知

  Issued: May 20 2005Main contents: The Circular clarifies several issues concerning the implementation of the Circular on Questions Relevant to Crediting…

  September 02, 2005

• Circular on Several Issues Concerning the Crediting of Purchases of Domestically Produced Equipment as Investments by Foreign-invested Enterprises and Foreign Enterprises Against Enterprise Income Tax

  关于外商投资企业和外国企业购买国产设备投资抵免企业所得税若干问题的通知

  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.

  September 02, 2005

• Ministry of Finance and State Administration of Taxation, Tax Policy Issues Relevant to Pilot Reform Projects Regarding the Separation of Equity Ownership and Trading Rights Circular

  财政部、国家税务总局关于股权分置试点改革有关税收政策问题的通知

  Issued: June 13 2005Effective: as of date of issueMain contents: The Circular temporarily exempts:1. stamp tax on equity transfer arising from payment…

  July 02, 2005

• State Administration of Taxation, Security for Tax Payments Trial Procedures

  国家税务总局纳税担保试行办法

  Promulgated: May 24 2005Effective: July 1 2005Applicability: For the purposes of these Procedures, "security for tax payments" refers to activities in…

  July 02, 2005

• Ministry of Finance and State Administration of Taxation, Policies Relevant to Individual Income Tax on Dividends and Bonuses Circular

  财政部、国家税务总局关于股息红利个人所得税有关政策的通知

  Issued: 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

• Broadening the Horizons of China's Domestic Private Sector as the Future Engine of Growth

  For the first time, the State Council has offered substantive legal parameters for the growth of China's burgeoning domestic private sector. The Opinion issued by the State Council brings the legal status of local private enterprises closer to that enjoyed by state and foreign-owned companies. Despite this, there is still more to be done to make China's private sector globally competitive.

  July 02, 2005

• State Administration of Taxation and Ministry of Commerce, Procedures for the Examination and Approval of Enterprise Income Tax Reductions and Exemptions for Technology Imports Circular

  国家税务总局、商务部关于技术进口企业所得税减免审批程序的通知

  Issued: March 17 2005Effective: as of date of issueMain contents: The Circular states that a foreign investor that wishes to apply for an income tax reduction…

  June 02, 2005

• Ministry of Finance and State Administration of Taxation, Issues Concerning the Levy of Individual Income Tax on Income from Personal Stock Options Circular

  财政部、国家税务总局关于个人股票期权所得征收个人所得税问题的通知

  Issued: March 28 2005Effective: July 1 2005Main contents: The Circular is divided into six sections covering: the levy of income tax on the stock options…

  June 02, 2005

• State Administration of Taxation, Levy and Collection of Deed Tax on the Granting Of State-owned Leaseholds Exempted from Land Grant Fees Official Reply

  国家税务总局关于免征土地出让金出让国有土地使用权征收契税的批复

  Issued: May 11 2005Main contents: The Official Reply clarifies that deed tax shall be calculated and levied on land grant fees that should have been paid…

  June 02, 2005