Tax

• 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

• 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

  The PRC guideline on the computation of dutiable value of import-export goods.

  February 28, 2002

• Change on the Horizon: The Future of Corporate Tax Reform

  An examination on the background of China's enterprise tax systems, and its trend to move towards a single tax enterprise structure.

  February 28, 2002

• 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

  Issued: December 20 2001Effective: as of date of issueMain contents: The Circular states that where a foreign investment enterprise or foreign enterprise…

  January 31, 2002

• FIE Status and the 25% Rule

  For a foreign natural person or legal entity interested in investing in the PRC, legally foreign participation in an investment vehicle must exceed a certain…

  December 31, 2001

• Taiwan WTO Survey: Getting a Head Start on Reform

  Taiwan has become a new member of the World Trade Organization. An excerpt on how it has prepared itself to meet the challenges of stronger ties to its global trading partners.

  December 31, 2001

• FIE Status and the 25% Rule

  For a foreign natural person or legal entity interested in investing in the PRC, legally foreign participation in an investment vehicle must exceed a certain…

  December 31, 2001

• 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

  Issued: June 1 2001Main contents: The Circular calls for thorough and extensive investigation of individual incomes in high-paying sectors and professions,…

  October 02, 2001