Tax

• Ministry of Finance and State Administration of Taxation, Termination of Tax Refund Policies for Value-Added Tax on Integrated Circuits Circular

  财政部、国家税务总局关于停止集成电路增值税退税政策的通知

  Issued: September 30 2004Main contents: The implementation of Article 1 of the Ministry of Finance and State Administration of Taxation, Tax Policies Relating…

  November 30, 2004

• Ministry of Finance and State Administration of Taxation, Adjusting the Policy Concerning Reduction and Exemption of Urban Leasehold Tax Circular

  财政部、国家税务总局关于调整城镇土地使用税有关减免税政策的通知

  Issued: October 25 2004Effective: July 1 2004Main contents: Article 9 of the Several Specific Problems Concerning Land Use Tax Supplementary Provisions…

  November 30, 2004

• National Development and Reform Commission, Ministry of Commerce, Ministry of Public Security, Ministry of Railways, Ministry of Communications, General Administration of Customs, State Administration of Taxation, Civil Aviation Administration of China and State Administration for Industry and Commerce, Promoting the Development of the Modern Logistics Industry in China Opinion

  国家发展和改革委员会、商务部、公安部、铁道部、交通部、海关总署、国家税务总局、中国民用航空总局、国家工商行政管理总局关于促进我国现代物流业发展的意见

  Issued: August 5 2004Applicability: "Logistics enterprises" refers to economic organizations having the necessary means of transport and facilities for…

  October 31, 2004

• Ministry of Finance and State Administration of Taxation, Adjustment to Tax Reduction and Exemption Policy Related to Real Property Tax Circular

  财政部、国家税务总局关于调整房产税有关减免税政策的通知

  Tax excemptions on unprofitable real property are repealed.

  October 02, 2004

• State Administration of Taxation, Deed Tax Questions Relevant to Inheritance of Land and Housing Ownership Official Reply

  国家税务总局关于继承土地、房屋权属有关契税问题的批复

  Deed tax levied only on land or housing ownership inherited by non-heirs, but not by heirs.

  October 02, 2004

• Other Recent Legislation for this Month

  National LegislationAsset ValuationAsset Valuation Guidelines - Basic Guidelines 资产评估准则-基本准则L3300/04.02.25(1)Asset Valuation Professional…

  October 02, 2004

• State Administration of Taxation, Issues Concerning the Strengthening of the Follow-up Administration after Abolishing the Examination and Approval Requirement for Changing the Place of Settlement of Individual Income Tax Accounts by Partnership Enterprise Investors Circular

  国家税务总局关于取消合伙企业投资者变更个人所得税汇算清缴地点审批后加强后续管理问题的通知

  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

• State Administration of Taxation and Ministry of Information Industry, Adjustment to the Administrative Methods for Certification Institutions and Certification of Integrated Circuit Design Enterprises and Products Circular

  国家税务总局、信息产业部关于调整集成电路设计企业及产品认定机构和集成电路设计企业及产品认定管理方式的通知

  Issued: June 30 2004Effective: July 1 2004Main contents: The examination and verification of the institutions for certification of integrated circuit design…

  September 02, 2004

• Ministry of Finance and State Administration of Taxation, Several Specific Issues Concerning Export Tax Rebates (Exemptions) Circular

  财政部、国家税务总局关于出口货物退(免)税若干具体问题的通知

  Issued: July 10 2004Effective: Jan 1 2004 except for Item OneMain contents: The phrase "purchase of domestically manufactured equipment by foreign-invested…

  September 02, 2004

• State Administration of Taxation, Several Issues Concerning Implementation of Tax Agreements and Individual Income Tax Laws on Individuals with no Domiciles in China Circular

  国家税务总局关于在中国境内无住所的个人执行税收协定和个人所得税法若干问题的通知

  Issued: July 23 2004Effective: July 1 2004Applicability: In case of a discrepancy between previous provisions and this Circular, this Circular shall prevail…

  September 02, 2004