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