Tax

General Administration of Customs, Assessment of the Dutiable Value of Imported and Exported Commodities Measures

中华人民共和国海关审定进出口货物完税价格办法

Change on the Horizon: The Future of Corporate Tax Reform

State Administration of Taxation, Questions Concerning the Administration of Income Tax of Foreign-Investment Enterprises that Develop and Deal in Real Property Circular

国家税务总局关于外商投资房地产开发经营企业所得税管理问题的通知

FIE Status and the 25% Rule

Taiwan WTO Survey: Getting a Head Start on Reform

FIE Status and the 25% Rule

State Administration of Taxation, Further Strengthening the Administration of Collection of Individual Income Tax from High-income Individuals Circular

国家税务总局关于进一步加强对高收入者个人所得税征收管理的通知

Other Recent Legislation for this Month

State Administration of Taxation, Adjusting the Standards for Pre-tax Deduction of Advertising Expenses from Income Tax of Certain Industries Circular

国家税务总局关于调整部分行业广告费用所得税前扣除标准的通知

State Administration of Taxation, Offsetting the Technological Development Costs of Foreign Investment Enterprises Against Their Taxable Income Supplementary Circular

国家税务总局关于外商投资企业技术开发费抵扣应纳税所得税额的补充通知