Tax

• Ministry of Finance, State Administration of Taxation and General Administration of Customs, 29th Olympics Taxation Policy Issues Circular

  财政部、国家税务总局、海关总署关于第29届奥运会税收政策问题的通知

  Tax treatment for the 2008 Beijing Olympics.

  March 31, 2003

• State Administration of Taxation, Tax Refund Issues Relevant to Exported Goods Being Deemed to be Self-produced Goods Circular

  国家税务总局关于出口产品视同自产产品退税有关问题的通知

  Issued: December 17 2002Main contents: The Circular allows certain goods of a production enterprise that are:(1) purchased from external sources;(2) purchased…

  March 31, 2003

• Income Tax Treatment of Enterprise Debt Restructuring Measures

  企业债务重组业务所得税处理办法

  The PRC tax authorities move in to prevent the loss of tax revenue arising from debt restructuring activities.

  March 31, 2003

• Tax Issues Relevant to Engagement in the Business of Financial Asset Disposal by Foreign-invested Enterprises and Foreign Enterprises Circular

  国家税务总局关于外商投资企业和外国企业从事金融资产处置业务有关税收问题的通知

  Foreign enterprises in the PRC are required to pay value-added tax, business tax and enterprise income tax on the revenue from disposing Chinese financial assets.

  March 31, 2003

• Guangzhou City, Clarification on Certain Taxation Issues Related to Urban Real Property Tax Circular

  广州市地方税务局关于明确城市房地产税若干税政问题的通知

  Issued: August 23 2002Main contents: The Circular clarifies certain issues related to the collection of real property tax. Generally, the amount paid on…

  February 28, 2003

• State Administration of Taxation, Income Tax Treatment of Enterprise Debt Restructuring Measures

  国家税务总局企业债务重组业务所得税处理办法

  Issued: January 23 2003Effective: March 1 2003Applicability: For the purposes of these Measures "debt restructuring " refers to all matters concerning…

  February 28, 2003

• China's Revised Venture Capital Rules: Limited Partnerships with Chinese Characteristics?

  Rules on foreign-invested venture capital enterprises were promulgated in 2001, but fell considerably short of expectations. New rules in this important area have recently been issued. Have they overcome the limitations of the prior rules?

  February 28, 2003

• State Administration of Taxation, Issues Relevant to Taxation of Foreign-invested Enterprises and Foreign Enterprises Engaged in Disposal of Financial Assets Circular

  国家税务总局关于外商投资企业和外国企业从事金融资产处置业务有关税收问题的通知

  Issued: January 7 2003Interpreting authority: State Administration of TaxationApplicability: Disposal of financial assets refers to enterprises that obtain,…

  February 28, 2003

• Market Access Report: Chemicals

  China's chemical imports grew a robust 23% during the first six months of China's WTO membership. China's insatiable demand for chemicals resulted in significant…

  February 28, 2003

• Ministry of Foreign Trade and Economic Cooperation, State Administration of Taxation, State Administration for Industry and Commerce and State Administration of Foreign Exchange, Issues Relevant to Strengthening the Administration of the Examination, Approval, Registration, Foreign Exchange Issues and Taxation of Foreign-invested Enterprises Circular

  对外贸易经济合作部、国家税务总局、国家工商行政管理总局、国家外汇管理局关于加强外商投资企业审批、登记、外汇及税收管理有关问题的通知

  Issued: December 30 2002Effective: January 1 2003Main contents: The Circular clarifies issues concerning the examination and approval, taxation policies…

  January 31, 2003