Issued: April 4 2002Applicability: The Thorough Implementation of the «State Council, The Adjustment of Tax Policies on Imported Equipment Circular»Urgent…
July 02, 2002
Tax
Issued: June 1 2002Effective: January 1 2002Main contents: The Circular states that income derived from investments in addition to those prescribed in…
July 02, 2002Applies to expatriates working in Guangzhou capacities, salaried lawyers, registered accountants, enterprise legal representatives and financial officers.
June 02, 2002Foreign-funded commercial enterprises enjoy a tax refund on purchase of Chinese goods that are to be exported for their own account.
June 02, 2002Terminates the use of 12 full months as the tax year for foreign investment enterprises, except for approved FIEs.
June 02, 2002Procedures for the examination and certification of integrated circuit design enterprises, and the application of tax privileges to these enterprises.
June 02, 2002Prohibits reserves, funds or future expenses withdrawal (except for bad debt) for taxation purposes.
May 02, 2002Determination of consumption tax rate on beer.
May 02, 2002Issued: February 6 2002Main contents: To obtain tax refunds for exports, production enterprises with export rights shall register with the relevant tax…
March 31, 2002Issued: February 21 2002Main contents: The Reply clarifies that the transfer of enterprise property rights is different from the sale of immovable property…
March 31, 2002