Tax

Ministry of Finance and State Administration of Taxation, Taxation Policy on Securities Investment Funds Circular

财政部、国家税务总局关于证券投资基金税收政策的通知

State Administration of Taxation, Issues Relevant to Tax Treatment of Representative Offices of Foreign Enterprises Official Reply

国家税务总局关于外国企业代表机构有关税务处理问题的批复

Ministry of Finance, General Administration of Customs and State Administration of Taxation, Tax Collection Policy Issues Relevant to Tax Levy by Customs as an Agent on Imported Goods for the Import Section Provisions

财政部、海关总署、国家税务总局关于进口货物进口环节海关代征税税收政策问题的规定

State Administration of Taxation, How Provisions on Crediting Purchase of Domestic Equipment against Enterprise Income Tax can be Applied to Foreign-invested Enterprises whose Total Investment Amount is not Approved Official Reply

国家税务总局关于对不核准投资总额的外商投资企业如何适用购买国产设备抵免企业所得税规定的批复

Other Recent Legislation for this Month

State Council, PRC Countervailing Regulations (Revised)

国务院中华人民共和国反补贴条例 (修订)

State Administration of Taxation, Income Tax Issues Relevant to Enterprise Equity Assignment Supplementary Circular

国家税务总局关于企业股权转让有关所得税问题的补充通知

March 31, 2004

State Administration of Taxation, Taxation Treatment Issues Concerning Bad Debt Losses Arising from Engagement in Telecommunications Business by Foreign-invested Enterprises Circular

国家税务总局关于外商投资企业从事电信业务所发生的坏账损失税务处理问题的通知

March 31, 2004

Ministry of Finance and State Administration of Taxation, Relevant Tax Issues Concerning Exports of Production Enterprises whose Tax is not Refunded or whose Tax Rebate Rates are Lowered Circular

财政部、国家税务总局关于生产企业出口不退税和调低退税率货物有关问题的通知

March 31, 2004

Other Recent Legislation for this Month

February 29, 2004