Tax

• State Administration of Taxation, Launching Special Inspections on Levy and Collection of Enterprise Income Tax and Business Tax on Interest, Royalties, etc. Derived by Foreign Enterprises Circular

  国家税务总局关于开展对外国企业取得利息、特许权使用费等征收企业所得税和营业税专项检查的通知

  Issued: May 19 2003Main contents: The Circular states that special inspections will be carried out on payment of enterprise income tax and business tax…

  September 02, 2003

• State Administration of Taxation, Issues Concerning the Implementation Approach, etc. of Relevant Provisions on Income Tax Preferential Policies for Software Enterprises and High and New Technology Enterprises Circular

  国家税务总局关于软件企业和高新技术企业所得税优惠政策有关规定执行口径等问题的通知

  Issued: May 29 2003Effective: January 1 2003Main contents: The Circular clarifies some issues arising from the implementation of the Several Policy Issues…

  September 02, 2003

• State Administration of Taxation, Questions Concerning Enjoyment of Income Tax Preferential Treatment for Technologically Advanced Enterprises by Foreign-invested Enterprises Whose Investments and Operation Are Carried out in Instalments Official Reply

  国家税务总局关于分期投资经营的外商投资企业享受先进技术企业所得税优惠问题的批复

  Issued: July 9 2003Main contents: The Official Reply clarifies that foreign-invested enterprises that have already enjoyed periodic tax reductions and…

  September 02, 2003

• New Real Estate Securitization Law Unveiled

  By Vincent Hsieh and Erik Chen, Winkler Partners, TaipeiOn July 10 2003, Taiwan's Legislature passed in special session the long-awaited Real Estate Securitization…

  September 02, 2003

• Who Benefits From CEPA? Let's Wait and See

  Hong Kong signed the Closer Economic Partnership Arrangement with the mainland in June. What kind of "arrangement" does CEPA call for? And what will change with the new opportunities?

  September 02, 2003

• Perspectives on Acquisitions of Non-listed Shares

  By Jonathan Pan, Llinks Law Office, ShanghaiState-owned shares and legal persons shares in PRC listed companies (collectively, "non-listed shares") have…

  September 02, 2003

• Re-evaluating Tax Assessments for Representative Offices

  Understanding tax assessment is among the most important issues for foreign-invested companies working in China. The state tax bureau has recently revamped the rules for the tax liability of foreign companies' representative offices in China.

  September 02, 2003

• State Administration of Taxation, Tax Issues Relevant to Paying of Enterprise Income Tax by Foreign-invested Venture Capital Investment Enterprises Circular

  国家税务总局关于外商投资创业投资公司缴纳企业所得税有关税收问题的通知

  Issued: June 4 2003Effective: March 1 2003Main contents: The Circular clarifies that foreign-invested venture capital investment enterprises that engage…

  July 02, 2003

• State Administration of Taxation, Tax Issues Relevant to Acquisition of Equity Interest in Domestic Enterprises by Foreign Investors Circular

  国家税务总局关于外国投资者并购境内企业股权有关税收问题的通知

  Issued: May 28 2003Effective: January 1 2003Main contents: The Circular clarifies three transition issues concerning enterprise income tax preferential…

  July 02, 2003

• Beijing Municipal Office of the State Administration of Taxation, Matters Relevant to Adjusting the Collection and Administration of Enterprise Income Tax of Resident Representative Offices of Foreign Enterprises of the Municipality Notice

  北京市国家税务局关于调整我市外国企业常驻代表机构企业所得税征收管理方式有关事项的通告

  Issued: June 18 2003Main contents: Apart from repeating the provisions of the Tax Administration Issues Relevant to Resident Representative Offices of…

  July 02, 2003