Issued: October 14 2005Main contents: The Circular specifies the circumstances under which there is a disposal of assets internally and the circumstances…
Promulgated: October 21 2005Effective: as of date of promulgationInterpreting authority: National Development and Reform Commission, Ministry of Information…
Issued: December 7 2005Main contents: The Official Reply gives consent to the issue of tax exemption certificates for import of materials for processing…
Issued: November 12 2005Main contents: The Official Reply gives consent to the examination and approval by offices of the State Administration of Taxation…
Promulgated: July 6 2005Effective: October 1 2005Interpreting authority: State Administration of TaxationApplicability: Measures for the administration…
Issued: October 20 2005Main contents: Where an application by a foreign investor intending to make use of the profits from a foreign-invested enterprise…
Issued: September 5 2005Effective: January 1 2005Main contents: The Circular comprises:1. Standard for the Deduction of Advertisement Expenses Centrally…
By Patrick Hu and Gilbert ZengWebsite: www.jonesday.comForeign investors' access to China's coal market can be traced back to the…
This Circular addresses issues regarding pre-tax deduction of advertisement and publicity expenses, and public welfare and relief donations by the head offices of enterprises that consolidate (combine) their tax payments.
Issued: September 2 2005Main contents: Foreign-invested enterprises engaging in loan guarantee business may, on the basis of actual needs and in accordance…