Promulgated: April 28 2001Effective: May 1 2001Main contents: New provisions have been added in the revised Law. For instance, Articles 6-8 are new provisions…
Issued: April 16 2001Main contents: The Circular specifies the category under which business tax should be levied when a trustee assigns an intangible…
Issued: April 10 2001Main contents: The Circular extends, to December 31 2003, the suspension of the levy of business tax on gains from buying and selling…
National LegislationAdvertising and MarketingThe Question of How to Define Serious Cases of Direct Marketing and Disguised Direct Marketing Offical Reply关于情节严重的传销或者变相传销行为如何定性问题的批复5500/2001.04.10Economic…
Issued: March 23 2001Main contents: The Reply states that the specific procedure for the examination and approval of exemption of business tax on revenue…
Issued: January 3 2001Effective: January 1 2001Main contents: The Circular states that enterprise income tax shall be levied on software royalties derived…
Issued: December 22 2000Effective: as of date of issueMain contents: The Circular sets out the procedures for tax refunds for exports in certain circumstances.…
Issued: December 8 2000Main contents: The Circular clarifies that foreign-funded investment companies approved by the Ministry of Foreign Trade and Economic…