Issued: June 29 2004Main contents: The State Administration of Taxation has decided to abolish the examination and approval requirement for changing the…
September 02, 2004
Tax
Issued: June 30 2004Effective: July 1 2004Main contents: The examination and verification of the institutions for certification of integrated circuit design…
September 02, 2004Issued: July 10 2004Effective: Jan 1 2004 except for Item OneMain contents: The phrase "purchase of domestically manufactured equipment by foreign-invested…
September 02, 2004Issued: July 23 2004Effective: July 1 2004Applicability: In case of a discrepancy between previous provisions and this Circular, this Circular shall prevail…
September 02, 2004A State Council abolishment decision has dropped the approval procedures for most representative offices, and only a registration procedure remains.
July 02, 2004Issued: May 31 2004Effective: June 1 2004Applicability: The Circular applies to declaration of, and examination and verification of, tax rebates (exemptions)…
June 02, 2004Issued: April 6 2004Effective: as of date of issueInterpreting authority: State Administration of TaxationApplicability: The Procedures apply to tax audit…
June 02, 2004Promulgated: April 30 2004Effective: January 1 2004Main contents: From January 1 2004 onwards, income brought about by the price difference involving the…
June 02, 2004Promulgated: May 17 2004Main contents: Resident representative offices engaged in "trading for own account and trading as an agent" as mentioned in Article…
June 02, 2004Issued: March 16 2004Effective: January 1 2004Main contents: If a taxpayer provides a deposit or other guarantee equivalent to the amount of tax payable…
May 02, 2004