Tax

State Administration of Taxation and Ministry of Information Industry, Adjustment to the Administrative Methods for Certification Institutions and Certification of Integrated Circuit Design Enterprises and Products Circular

国家税务总局、信息产业部关于调整集成电路设计企业及产品认定机构和集成电路设计企业及产品认定管理方式的通知

Ministry of Finance and State Administration of Taxation, Several Specific Issues Concerning Export Tax Rebates (Exemptions) Circular

财政部、国家税务总局关于出口货物退(免)税若干具体问题的通知

State Administration of Taxation, Several Issues Concerning Implementation of Tax Agreements and Individual Income Tax Laws on Individuals with no Domiciles in China Circular

国家税务总局关于在中国境内无住所的个人执行税收协定和个人所得税法若干问题的通知

Foreign Representative Office Procedures Consolidated

State Administration of Taxation, Issues Relevant to Administration of Tax Rebates (Exemptions) on Exports Circular

国家税务总局关于出口货物退(免)税管理有关问题的通知

State Administration of Taxation, Joint Tax Audit of Foreign-related Enterprises Tentative Procedures

国家税务总局涉外企业联合税务审计暂行办法

Ministry of Finance and State Administration of Taxation, Taxation Policy on Securities Investment Funds Circular

财政部、国家税务总局关于证券投资基金税收政策的通知

State Administration of Taxation, Issues Relevant to Tax Treatment of Representative Offices of Foreign Enterprises Official Reply

国家税务总局关于外国企业代表机构有关税务处理问题的批复

Ministry of Finance, General Administration of Customs and State Administration of Taxation, Tax Collection Policy Issues Relevant to Tax Levy by Customs as an Agent on Imported Goods for the Import Section Provisions

财政部、海关总署、国家税务总局关于进口货物进口环节海关代征税税收政策问题的规定

State Administration of Taxation, How Provisions on Crediting Purchase of Domestic Equipment against Enterprise Income Tax can be Applied to Foreign-invested Enterprises whose Total Investment Amount is not Approved Official Reply

国家税务总局关于对不核准投资总额的外商投资企业如何适用购买国产设备抵免企业所得税规定的批复