Tax

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

State Administration of Taxation, Question on the Pre-tax Deduction of Losses Due to Bad Debts in Transactions Between Affiliated Enterprises Circular

国家税务总局关于关联企业间业务往来发生坏账损失税前扣除问题的通知

State Administration of Taxation, Question on Reducing the Income Tax on Interest and Other Income of Foreign Enterprises Derived from Within China Circular

国务院关于外国企业来源于我国境内的利息等所得减征所得税问题的通知

Business Tax on Banking Activities