Tax

• 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

• Obtaining a Right to Mine in the PRC: Impediments and Opportunities

  The government hopes that changes to China's mining laws and regulations will encourage greater foreign exploration and exploitation of mineral projects. Are foreign mining companies ready to enter China? And what is holding them back?

  July 02, 2003

• Tax Issues in Acquisition of Equity Interest in Domestic Enterprises

  By DixonZhang and Jeffrey Ding, Fangda Partners, Shanghaiand ShenzhenThe landmark Acquisition of Domestic Enterprises by Foreign Investors Tentative Provisions…

  July 02, 2003

• Customs Treatment of Related Fees: Tax Planning Under WTO

  Customs compliance and tax planning for cross-border transactions are becoming more important and complex. Payments between different links in a cross-border supply chain must be structured carefully to avoid high customs value and possible double taxation.

  July 02, 2003

• Customs Treatment of Related Fees: Tax Planning Under WTO

  Customs compliance and tax planning for cross-border transactions are becoming more important and complex. Payments between different links in a cross-border supply chain must be structured carefully to avoid high customs value and possible double taxation.

  July 01, 2003

• State Administration of Taxation, Enterprise Tax Treatment Issues Concerning Foreign-invested Enterprises in which the Proportion of Foreign Investor Contribution is Less Than 25% Circular

  国家税务总局关于外国投资者出资比例低于25%的外商投资企业税务处理问题的通知

  Issued: April 18 2003Main contents: The Circular clarifies that unless the State Council specially provided otherwise the applicable taxation system and…

  June 02, 2003

• State Administration of Taxation, Income Tax Issues that Need to be Clarified in Relation to the Implementation of the «Enterprise Accounting System» Circular

  国家税务总局关于执行《企业会计制度》需要明确的有关所得税问题的通知

  Issued: April 24 2003Effective: January 1 2003Main contents: An enterprise's expenses on loans for external investment that are in compliance with relevant…

  June 02, 2003

• State Administration of Taxation, The Question Concerning the Recognition of Foreign-invested Enterprises Engaged in Sewage and Rubbish Disposal as Production-orientated Enterprises Official Reply

  国家税务总局关于从事污水、垃圾处理业务的外商投资企业认定为生产性企业问题的批复

  Issued: April 9 2003Main contents: The Official Reply recognizes foreign-invested enterprises engaged in sewage and rubbish disposal as production-orientated…

  June 02, 2003