Tax

Announcement on Several Issues Concerning the Implementation of Tax Agreements

关于税收协定执行若干问题的公告

Announcement on Issues Relevant to Expanding the Scope of Application of the Policy of Provisional Deferral of Withholding Income Tax on Direct Investments Made by Foreign Investors Using Distributed Profits

关于扩大境外投资者以分配利润直接投资暂不征收预提所得税政策适用范围有关问题的公告

Circular on Improving the Import Tax Policy on Cross-border E-commerce Retail

关于完善跨境电子商务零售进口税收政策的通知

PRC Stamp Tax Law (Draft for Comments)

中华人民共和国印花税法 (征求意见稿)

Ministry of Finance and State Administration of Taxation, Circular on the Policy for Enterprise Income Tax and Value-added Tax on Investments in the Domestic Bond Market by Foreign Organizations

财政部、税务总局关于境外机构投资境内债券市场企业所得税增值税政策的通知

PRC Individual Income Tax Law (7th Revision)

中华人民共和国个人所得税法（第七次修正）

Ministry of Finance and State Administration of Taxation, Implementing Regulations for the PRC Individual Income Tax Law (Draft Amendments for Comments)

财政部、国家税务总局中华人民共和国个人所得税法实施条例 (修订草案征求意见稿)

Ministry of Finance and State Administration of Taxation, Tentative Measures for Special Expense Deductions on Individual Income Tax (Draft for Comments)

财政部、国家税务总局个人所得税专项附加扣除暂行办法 (征求意见稿)

Circular on Expanding the Scope of Application of the Policy of Provisional Deferral of Withholding Income Tax on Direct Investments Made by Foreign Investors Using Distributed Profits

关于扩大境外投资者以分配利润直接投资暂不征收预提所得税政策适用范围的通知

In the News: Lower Import Tariffs; Blockchain Pilot Zone; and Export Tax Rebate