Tax

• Beijing Municipality, Strengthening the Administration of the Levy and Collection of Individual Income Tax from Key Taxpayers Tentative Measures

  北京市关于加强重点纳税人个人所得税征收管理的暂行办法

  Issued: September 27 2002Effective: November 1 2002Interpreting authority: Beijing Local Taxation BureauApplicability: As defined in the Measures, key…

  January 31, 2003

• The Business of Cleaning Up China's Environment

  China's environment has taken a beating over the past decades when economic growth has been the government's priority. The government is now making a keen effort to tackle the problems, and is devoting resources to major projects.

  January 31, 2003

• FIEs, 25% or Less!

  On December 30 2002, the Ministry of Foreign Trade and Economic Cooperation (MOFTEC), the State Administration of Tax (SAT), the State Administration of…

  January 31, 2003

• First Step in the Long March - Year One of China's WTO Accession

  2002 was a banner year for China: it made its WTO debut; enjoyed soaring levels of foreign investment; and basked in the limelight of its successful bids…

  January 31, 2003

• Private Investment in Urban Utilities

  On December 27 2002 the Ministry of Construction published its Accelerating the Marketization of the Urban Utilities Industry Opinion (the Opinion) as…

  January 31, 2003

• China's WTO Compliance and Foreign Investment in the Auto Industry

  China's automotive industry is seen as one of the big growth areas in the post-WTO era. We're pleased this month to have a comprehensive survey of the main issues in the trade agreements regulating foreign investment and the current state of investment in China's car industry.

  January 31, 2003

• State Administration of Taxation, The Question of No Longer Levying Business Tax on Deferred Income Where Business Tax Has Been Paid Circular

  国家税务总局关于对已缴纳过营业税的递延收入不再征收营业税问题的通知

  Issued: November 5 2002Main contents: The Circular confirms that business tax shall no longer be levied on China Telecom's deferred income on which business…

  November 30, 2002

• State Administration of Taxation, Strengthening the Collection of Individual Income Tax According to Audits from Investors of Such Intermediary Institutions as Law Firms Circular

  国家税务总局关于强化律师事务所等中介机构投资者个人所得税查帐征收的通知

  Collection of individual income tax from law firms in the PRC.

  October 31, 2002

• State Administration of Taxation, Administration of Pre-tax Deduction for Losses on Bad Debts by Financial Institutions Measures

  国家税务总局金融企业呆账损失税前扣除管理办法

  Promulgated: September 9 2002Effective: October 1 2002Applicability: These Measures apply to all financial institutions in the PRC except for financial…

  October 31, 2002

• State Administration of Taxation, Questions Concerning Consumption Tax Policies on Liquor Products Circular

  国家税务总局关于酒类产品消费税政策问题的通知

  Assessment of the alcoholic beverage tax.

  October 31, 2002