Issued: March 11 2005Applicability: The term 'tax assessment' refers to administrative acts by which tax authorities, by the method of comparative analysis…
National LegislationACCOUNTINGAccounting Treatment Concerning the Pilot Projects for Securitization of Credit Assets Provisions信贷资产证券化试点会计处理规定L3100/05.05.16…
By Winston Zhao and Ling [email protected]; [email protected]: www.jonesday.comWith the promulgation by the Ministry of Commerce (MOFCOM) of…
To encourage technology imports and standardize the procedure for tax reductions and exemptions, this Circular states that a foreign investor who wishes to apply for an income tax reduction or exemption may entrust the technology import transferee to carry out the relevant procedures.
With a view towards improving mainland employers' incentive processes for employees, the Ministry of Finance and the State Administration of Taxation have jointly issued a new Circular clarifying tax treatment and liabilities surrounding stock option schemes of listed companies.
This Circular address issues of income tax on the stock options of employees, nature of the income from stock options, domestic and foreign sources of income, and calculation of tax payable.
National LegislationAVIATIONAdministration of the Registration of Non-commercial General Aviation Provisions非经营性通用航空登记管理规定L4700/04.10.12BANKINGPromoting…
Issued: March 7 2005Main contents: Technological development and technology transfer businesses that are exempted from business tax as stipulated in the…
Issued: March 16 2005Effective: May 1 2005Interpreting authority: State Administration of TaxationApplicability: For the purposes of the Procedures, the…
By Zhou Jun and Wang Jiangang, [email protected]; [email protected] March 28 2005 the National Development and Reform Commission (NDRC) issued…