Tax

• PRC, Administration of Tax Collection Law (Amended)

  中华人民共和国税收征收管理法 (修訂)

  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…

  June 02, 2001

• 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

  Issued: April 16 2001Main contents: The Circular specifies the category under which business tax should be levied when a trustee assigns an intangible…

  June 02, 2001

• 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

  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…

  June 02, 2001

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

  A summary of the new PRC Administration of Tax Collection Law.

  June 02, 2001

• Other Recent Legislation for this Month

  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…

  June 02, 2001

• 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）

  A set of provisions newly promulgated to regulate the administration of tax collection in the PRC.

  June 02, 2001

• 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

  Issued: March 23 2001Main contents: The Reply states that the specific procedure for the examination and approval of exemption of business tax on revenue…

  May 02, 2001

• 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

  Issued: January 3 2001Effective: January 1 2001Main contents: The Circular states that enterprise income tax shall be levied on software royalties derived…

  February 28, 2001

• 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

  Issued: December 22 2000Effective: as of date of issueMain contents: The Circular sets out the procedures for tax refunds for exports in certain circumstances.…

  February 28, 2001

• 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

  Issued: December 8 2000Main contents: The Circular clarifies that foreign-funded investment companies approved by the Ministry of Foreign Trade and Economic…

  January 31, 2001