Tax

• 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

• Beijing Municipality, Encouraging the Establishment of Scientific and Technological Research and Development Organizations in Beijing Provisions

  北京市鼓励在京设立科技研究开发机构的规定

  Registration, certification and taxation measures relating to the setting up of R&D organizations in Beijing.

  October 31, 2002

• State Administration of Taxation, Issues Relevant to Taxation Treatment for Services Provided by Foreign-invested Companies with an Investment Nature to Their Subsidiaries Circular

  国家税务总局关于外商投资性公司对其子公司提供服务有关税务处理问题的通知

  Rules as to the calculation of tax for services provided by foreign investors in China.

  October 31, 2002

• Tax Collection Gets Boost with New Implementing Rules

  China's continuing efforts to create a sound tax collection system include strengthening the tax authorities and adding provisions favourable to taxpayers.

  October 31, 2002

• Implementing Rules for the PRC Law on the Administration of the Levy and Collection of Taxes

  中华人民共和国税收征收管理法实施细则

  China's continuing efforts to create a sound tax collection system include strengthening the tax authorities and adding provisions favourable to taxpayers.

  October 31, 2002