Tax

• 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

• State Administration of Taxation, Tax Handling Questions Relevant to Income Tax on Expenses Arising from Controlling Risks or Reducing Future Expenses by Foreign Investment Enterprises Circular

  国家税务总局关于外商投资企业为抵御风险和减少未来费用而发生的支出有关所得税税务处理问题的通知

  Prohibits reserves, funds or future expenses withdrawal (except for bad debt) for taxation purposes.

  May 02, 2002

• State Administration of Taxation, Questions Relevant to Calculation and Collection of Consumption Tax on Beer Official Reply

  国家税务总局关于啤酒计征消费税有关问题的批复

  Determination of consumption tax rate on beer.

  May 02, 2002

• State Administration of Taxation, Administration of Tax "Exemption, Offsetting and Refund" for Export Goods of Production Enterprises Operational Rules (Trial Implementation)

  国家税务总局生产企业出口货物“免、抵、退”税管理操作规程 (试行)

  Issued: February 6 2002Main contents: To obtain tax refunds for exports, production enterprises with export rights shall register with the relevant tax…

  March 31, 2002

• State Administration of Taxation, The Question on Not Levying Business Tax on Transfers of Enterprise Property Rights Official Reply

  国家税务总局关于转让企业产权不征营业税问题的批复

  Issued: 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

• State Administration of Taxation, Tax Refund Questions Relevant to the Purchase of Domestically-manufactured Equipment by Foreign Investment Enterprises Circula

  国家税务总局关于外商投资企业采购国产设备有关退税问题的通知

  Issued: March 11 2002Main contents: The Circular changes Item Five of Article 6 from "a photocopy of the project approval from the Ministry of Foreign…

  March 31, 2002

• State Administration of Taxation, Several Operational Questions in Relation to Individual Income Tax Official Reply

  国家税务总局关于个人所得税若干业务问题的批复

  Issued: February 9 2002Main contents: The Official Reply lists the order of deduction of property leasing related taxes and fees before paying of individual…

  March 31, 2002

• Ministry of Foreign Trade and Economic Cooperation, Administration of Import and Export Business Qualifications Relevant Provisions

  对外贸易经济合作部关于进出口经营资格管理的有关规定

  Experience and capital requirement for applying import and export business qualifications.

  March 31, 2002