Tax

• 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

• 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