Tax

• 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

• Beijing Municipality, Tax Policies in Support of Such Projects as the Practical Application of High and New Technology Achievements Implementing Measures

  北京市支持高新技术成果转化项目等税收政策实施办法

  Exemptions in business tax for high and new technology-related expenses.

  March 31, 2002

• Other Recent Legislation for this Month

  National LegislationCompany LawAdministration of Information Disclosure of Change in Shareholdings of Listed Company Shareholders Procedures (Draft for…

  February 28, 2002

• State Administration of Taxation, Tax Refund Questions Relevant to Purchase of Domestic Equipment by Foreign Investment Enterprises Official Reply

  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批复

  Issued: December 21 2001Main contents: The Reply states that foreign investment enterprise branch companies (factories) that have no enterprise legal person…

  February 28, 2002