Tax

• State Administration of Taxation, Issues Relevant to Refund of Company Income Tax to Foreign Investors for Re-investment Circular

  国家税务总局关于外国投资者再投资退还企业所得税有关问题的通知

  Issued: July 17 2002Main contents: The Circular clarifies that where a foreign-invested enterprise, in accordance with a resolution of its board of directors,…

  September 02, 2002

• Shanghai Municipality, Encouraging Foreign Investment in Shanghai Agricultural Industries Several Opinions

  上海市关于鼓励外商投资上海农业领域若干意见

  Published: August 4 2002Main contents: The Opinions were issued with the aim of advancing the agricultural industry in Shanghai and accelerating the growth…

  September 02, 2002

• State Administration of Taxation, Tax Collection Questions Relevant to the Implementation of the New «Foreign Investment Industrial Guidance Catalogue» Circular

  国家税务总局关于执行新《外商投资产业指导目录》有关税收问题的通知

  Issued: May 30 2002Main contents: The Circular states that foreign investment projects (including additional investment projects) under the encouraged…

  September 02, 2002

• State Administration of Taxation, Tax Collection Policies Relevant to the Transfer of Ownership of Immovable Property in the Course of the Reform of Separation of the Operation of Insurance Company Businesses Circular

  国家税务总局关于保险公司分业经营改革中不动产转移过户有关税收政策的通知

  Issued: June 1 2002Main contents: The Circular states that business tax and deed tax will not be levied on the transfer of ownership of immovable property…

  July 02, 2002

• General Administration of Customs, Questions Relevant to the Implementation of the «Foreign Investment Industrial Guidance Catalogue»Circular

  海关总署关于执行《外商投资产业指导目录》有关问题的通知

  Issued: April 4 2002Applicability: The Thorough Implementation of the «State Council, The Adjustment of Tax Policies on Imported Equipment Circular»Urgent…

  July 02, 2002

• Ministry of Finance and State Administration of Taxation, Enjoyment by Foreign Investment Enterprises of Preferential Enterprise Income Tax Policies on Additional Investments Circular

  财政部、国家税务总局关于外商投资企业追加投资享受企业所得税优惠政策的通知

  Issued: June 1 2002Effective: January 1 2002Main contents: The Circular states that income derived from investments in addition to those prescribed in…

  July 02, 2002

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

  广州市加强对个人所得税重点纳税人征收管理暂行办法

  Applies to expatriates working in Guangzhou capacities, salaried lawyers, registered accountants, enterprise legal representatives and financial officers.

  June 02, 2002

• State Administration of Taxation, Tax Refund Questions Relevant to Exports of Foreign-funded Commercial Enterprises Official Reply

  国家税务总局关于外商投资商业企业出口货物有关退税问题的批复

  Foreign-funded commercial enterprises enjoy a tax refund on purchase of Chinese goods that are to be exported for their own account.

  June 02, 2002

• State Administration of Taxation, Questions on the Tax Year of Foreign Investment Enterprises Official Reply

  国家税务总局关于外商投资企业纳税年度问题的批复

  Terminates the use of 12 full months as the tax year for foreign investment enterprises, except for approved FIEs.

  June 02, 2002

• State Administration of Taxation and Ministry of Information Industry, Administration of the Certification of Integrated Circuit Design Enterprises and Products Measures

  信息产业部、国家税务总局集成电路设计企业及产品认定管理办法

  Procedures for the examination and certification of integrated circuit design enterprises, and the application of tax privileges to these enterprises.

  June 02, 2002