Tax

In its eleventh five-year plan for the development of foreign trade, Guangzhou made a commitment to encourage foreign investors to set up headquarters and regional headquarters in its municipal area.

By Paul McKenzie and Fraser Mendel, Morrison & Foerster LLPThe Partnership Enterprise Law, originally promulgated on February 23, 1997, was amended…

Chinese tax officials say that they will submit their unified draft tax legislation to parliament in March 2007. The revisions were reviewed by lawmakers…

Chinese tax officials say that they will submit their unified draft tax legislation to parliament in March 2007. The revisions were reviewed by lawmakers…

The Circular changes the practice of pre-levying land value-added tax to settlement of the land tax after the project is complete.

National LegislationBANKINGCircular on Regulating the Administration of Record Filing of Non-performing Claims Transferred Overseas by Domestic Financial…

Individuals required to report equity and property speculation gains in income tax returns.

An overview of the biggest legislative developments over the past two decades and the key issues affecting law firms in China today.

Issued: September 14 2006Main contents: The Circular states that deed tax shall be collected from the donee of immovable property given by another individual.…