Tax

PRC, Administration of Tax Collection Law (Amended)

中华人民共和国税收征收管理法 (修訂)

State Administration of Taxation, Question Concerning the Levy of Business Tax on Copyright Assignments Circular

国家税务总局关于转让著作权征收营业税问题的通知

Ministry of Finance and State Administration of Taxation, Questions Concerning Tax on Securities Investment Funds Circular

财政部、国家税务总局关于证券投资基金税收问题的通知

Editor's notes: PRC Law on the Administration of the Levy and Collection of Taxes (Amended)

Other Recent Legislation for this Month

PRC Law on the Administration of the Levy and Collection of Taxes (Amended)

中华人民共和国税收征收管理法（修订）

State Administration of Taxation, Question Concerning the Examination and Approval Procedure for Exemption of Business Tax on Such Business as Technology Transfers Official Reply

国家税务总局关于技术转让等业务免征营业税审批程序问题的批复

Questions Concerning the Levy of Enterprise Income Tax on Software Royalties Derived from the Transfer of Software of Posts and Telecommunications Equipment by Foreign Enterprises Circular

财政部、国家税务总局关于外国企业转让邮电通讯设备软件取得的软件使用费征收企业所得税问题的通知

State Administration of Taxation, Several Questions Concerning Tax Refunds for Exports Circular

国家税务总局关于出口退税若干问题的通知

State Administration of Taxation, Taxation Questions Concerning Exports of Foreign-funded Investment Companies Circular

国家税务总局关于外商投资性公司出口税收问题的通知