Issued: May 31 2004Effective: June 1 2004Applicability: The Circular applies to declaration of, and examination and verification of, tax rebates (exemptions)…
Issued: April 6 2004Effective: as of date of issueInterpreting authority: State Administration of TaxationApplicability: The Procedures apply to tax audit…
Promulgated: April 30 2004Effective: January 1 2004Main contents: From January 1 2004 onwards, income brought about by the price difference involving the…
Promulgated: May 17 2004Main contents: Resident representative offices engaged in "trading for own account and trading as an agent" as mentioned in Article…
Issued: March 16 2004Effective: January 1 2004Main contents: If a taxpayer provides a deposit or other guarantee equivalent to the amount of tax payable…
The new Regulations opened the advertising market in China to greater foreign participation, and provides a legal guide for gaining more substantial control over their China operations.
National LegislationConstitution and Legal SystemMinistry of Justice Announcement (No.26) (Two Hong Kong Law Firms Approved to Establish Representative…
The differing characterization of retained earnings as equity assignment income or dividend income, in situations as company stock transfer, liquidation and assignment of subsidiary.