Tax

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

China Securities Regulatory Commission, Questions and Answers on the Standards for Information Disclosure by Companies that Offer Securities to the Public (No. 1): Extraordinary Gain or Loss (2004 Revision)

中国证券监督管理委员会公开发行证券的公司信息披露规范问答第1号－非常性损益(2004年修订)

February 29, 2004

State Administration of Taxation, Issues Relevant to Preferential Tax Policy Enjoyed by "Two Intensive" Projects of Foreign-invested Enterprises Circular

国家税务总局关于外商投资企业享受“两个密集型”税收优惠政策有关问题的通知

January 31, 2004

State Administration of Taxation, Administration of Tax Registration Procedures

国家税务总局税务登记管理办法

January 31, 2004

State Council, Reform of the Current Export Tax Rebate Mechanism Decision

国务院关于改革现行出口退税机制的决定

November 30, 2003

State Council, PRC Import and Export Customs Duty Regulations

国务院中华人民共和国进出口关税条例

November 30, 2003

State Administration of Taxation, Issues Relevant to the Follow-up Administration after Cancellation of Certain Examination and Approval Requirements in Connection with Foreign-invested Enterprise and Foreign Enterprise Income Tax Circular

国家税务总局关于取消外商投资企业和外国企业所得税若干审批项目后续管理有关问题的通知

November 30, 2003

State Administration of Taxation, Implementation Approach on Preferential Treatment for Income Tax of Newly Established Enterprises Official Reply

国家税务总局关于新办企业所得税优惠执行口径的批复

November 30, 2003