Tax

• 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

• 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

  Issued: November 24 2000Main contents: The State Administration of Taxation stipulates that after examination by the taxation authority the part of a debt…

  January 31, 2001

• 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

  Issued: November 18 2000Effective: January 1 2000Main contents: The Circular states that as of January 1 2000 foreign enterprises that derive interest,…

  January 31, 2001

• Business Tax on Banking Activities

  In July, the State Administration of Taxation (SAT) issued the Several Business Tax Policy Questions Concerning Foreign-funded Financial Institutions Circular,…

  October 31, 2000