China Law Online Database : novexcn.com

People's Republic of China

TAXATION

General

1. ADMINISTRATIVE MEASURES FOR TAX REGISTRATION (2004) [Current]

2. CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION ON DELEGATING THE POWER TO APPROVE ENTERPRISES OF CATEGORY A FOR ENJOYING EXPORT TAX REFUND TO LOWER LEVELS (2003) [Current]

3. DETAILED RULES FOR THE IMPLEMENTATION OF THE LAW OF THE PEOPLE'S REPUBLIC OF CHINA ON THE ADMINISTRATION OF TAXES (1993) [No Longer Current]

4. INTERNATIONAL TAX INFORMATION EXCHANGE RULES (2006) [Current]

5. NOTICE OF THE STATE ADMINISTRATION OF TAXATION CONCERNING THE FOLLOW-UP MANAGEMENT ISSUES AFTER CANCELING AND DELEGATING SOME TAXATION ADMINISTRATIVE EXAMINATION AND APPROVAL ITEMS RELATING TO FOREIGN-FUNDED ENTERPRISES, FOREIGN ENTERPRISES AND FOREIGN INDIVIDUALS (2004) [Current]

6. NOTICE OF THE STATE ADMINISTRATION OF TAXATION ON PROHIBITION OF EXPLICITLY OR DISGUISEDLY TAKING ANY CHARGES FROM THE TAXPAYERS DURING THE PROMOTION OF ELECTRONIC TAX FILING (2002) [Current]

7. NOTICE OF THE STATE ADMINISTRATION OF TAXATION ON REVIEWING THE PREFERENTIAL POLICIES ON ENTERPRISE INCOME TAX AND THE IMPLEMENTATION THEREOF (2002) [Current]

8. SYSTEM OF TAX ADMINISTRATORS (TRIAL) (2005) [Current]

CIGARETTES CONSUMPTION TAX

9. NOTICE OF THE MINISTRY OF FINANCE AND THE STATE ADMINISTRATION OF TAXATION ON ADJUSTING THE CONSUMPTION TAX RATE OF IMPORTED CIGARETTES(2004) [Current]

CITY MAINTENANCE AND CONSTRUCTION TAX

10. LETTER OF REPLY OF THE GENERAL OFFICE OF THE STATE COUNCIL ON INTERPRETATION OF ARTICLE 5 OF THE PROVISIONAL REGULATIONS OF THE PEOPLE'S REPUBLIC OF CHINA ON CITY MAINTENANCE AND CONSTRUCTION TAX(2004) [Current]

CORPORATE TAXATION

11. REPLY OF THE STATE ADMINISTRATION OF TAXATION ON HOW TO APPLY THE PROVISIONS ON DEDUCTION AND EXEMPTION OF ENTERPRISE INCOME TAX ON PURCHASE OF HOME-MADE EQUIPMENT BY FOREIGN-FUNDED ENTERPRISES WHOSE TOTAL INVESTMENT HAVE NOT BEEN APPROVED (2004) [Current]

12. ADMINISTRATIVE MEASURES FOR THE PRE-INCOME-TAX DEDUCTION OF PROPERTY LOSSES OF ENTERPRISES(2005) [Current]

13. ADMINISTRATIVE MEASURES FOR VERIFICATION OF RECOVERY OF LOSSES BEFORE LEVYING OF ENTERPRISE INCOME TAX(1999) [Current]

14. CIRCULAR OF THE MINISTRY OF FINANCE AND THE STATE ADMINISTRATION OF TAXATION CONCERNING POLICIES ON BUSINESS TAX(2003) [Current]

15. CIRCULAR OF THE MINISTRY OF FINANCE AND THE STATE ADMINISTRATION OF TAXATION CONCERNING THE TAX POLICIES FOR THE CHAINED ENTERPRISES(2003) [Current]

16. CIRCULAR OF THE MINISTRY OF FINANCE AND THE STATE ADMINISTRATION OF TAXATION ON TAXATION ISSUES IN THE ASSETS TRANSFER TO THE FOUR ASSET MANAGEMENT CORPORATIONS AS CAPITAL(2003) [Current]

17. CIRCULAR OF THE MINISTRY OF FINANCE AND THE STATE ADMINISTRATION OF TAXATION ON THE PREFERENTIAL POLICIES FOR ENTERPRISE INCOME TAXES ON TECHNICAL INNOVATION ENTERPRISES(2006) [Current]

18. CIRCULAR OF THE MINISTRY OF FINANCE AND THE STATE ADMINISTRATION OF TAXATION ON THE RELEVANT POLICIES OF ENTERPRISES INCOME TAXES ON THE PURCHASE OF HOME-MADE EQUIPMENT BY FOREIGN FUNDED ENTERPRISES AND FOREIGN ENTERPRISES(2005) [Current]

19. CIRCULAR OF THE MINISTRY OF FINANCE AND THE STATE ADMINISTRATION OF TAXATION ON THE STANDARDS FOR DETERMINING THE NEWLY-ESTABLISHED ENTERPRISES THAT MAY ENJOY THE PREFERENTIAL POLICIES FOR THE ENTERPRISE INCOME TAX(2006) [Current]

20. CIRCULAR OF THE NATIONAL DEVELOPMENT AND REFORM COMMISSION AND THE STATE ADMINISTRATION OF TAXATION ON THE EXEMPTION OF BUSINESS TAXES ON CREDIT GUARANTY INSTITUTIONS FOR SMALL/MEDIUM-SIZED ENTERPRISES(2006) [Current]

21. CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION AND THE MINISTRY OF COMMERCE ON THE EXAMINATION AND APPROVAL PROCEDURES OF INCOME TAX REDUCTION AND EXEMPTION FOR TECHNOLOGY IMPORTING ENTERPRISES(2005) [Current]

22. CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION CLARIFYING THAT FOREIGN-FUNDED ENTERPRISES ENGAGING IN TOUR & SIGHTSEEING CABLE CAR AND CABLEWAY SERVICES ARE NOT PRODUCTIVE ENTERPRISES (2003) [Current]

23. CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION CONCERNING THE CONTROL AFTER LIFTING UP THE EXAMINATION AND APPROVAL FOR CERTAIN INCOME TAX TREATMENTS OF FOREIGN ENTERPRISES AND ENTERPRISES WITH FOREIGN INVESTMENT (2003) [Current]

24. CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION CONCERNING THE TAX PREFERENTIAL POLICY APPLICABLE TO ENTERPRISES WITH FOREIGN INVESTMENT WITH REGARD TO TECHNOLOGY-INTENSIVE AND KNOWLEDGE-INTENSIVE PROJECTS(2003) [Current]

25. CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION ON REGULATING THE SCOPE FOR THE PAYMENT OF ENTERPRISE INCOME TAXES ON A CONSOLIDATED BASIS(2006) [Current]

26. CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION ON TAX ADMINISTRATION ISSUES CONCERNING PERMANENT REPRESENTATIVE OFFICES OF FOREIGN ENTERPRISES(2003) [Current]

27. CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION ON THE EXAMINATION AND APPROVAL ITEMS FOR THE PRE-TAX DEDUCTION OF NON-PERFORMING LOAN LOSSES OF FINANCIAL ENTERPRISES(2003) [Current]

28. CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION ON THE IMPLEMENTATION OF THE PREFERENTIAL POLICIES REGARDING THE CORPORATE TAX OF SOFTWARE ENTERPRISES AND HIGH-TECH ENTERPRISES(2003) [Current]

29. CIRCULAR OF THE STATE TAXATION ADMINISTRATION ON THE TAX PAYMENT BY FOREIGN-FUNDED ENTERPRISES AND FOREIGN ENTERPRISES ENGAGING IN THE BUSINESS OF FINANCIAL ASSET DISPOSITION(2003) [Current]

30. DECISION ON THE USE OF INTERIM REGULATIONS CONCERNING VALUE-ADDED TAXES, CONSUMPTION TAXES AND BUSINESS TAXES ON FFEs AND FOREIGN ENTERPRISES(1993) [Current]

31. ENTERPRISE INCOME TAX LAW OF THE PEOPLE'S REPUBLIC OF CHINA(2007) [Current]

32. INCOME TAX LAW OF THE PEOPLE'S REPUBLIC OF CHINA FOR ENTERPRISES WITH FOREIGN INVESTMENT AND FOREIGN ENTERPRISES(1991) [Current]

33. MEASURES FOR JOINT TAX AUDIT ON FOREIGN-RELATED ENTERPRISES (TRIAL)(2004) [Current]

34. MEASURES OF FOREIGN-FUNDED ENTERPRISES AND FOREIGN ENTERPRISES ON THE ADMINISTRATION OF FINAL SETTLEMENT OF INCOME TAX(2002) [Current]

35. MEASURES OF HANDLING BUSINESS TAXES IN DEBT RESTRUCTURING OF ENTERPRISES(2003) [Current]

36. NOTICE OF THE MINISTRY OF FINANCE AND STATE ADMINISTRATION OF TAXATION ON THE RELEVANT TAX POLICIES ON THE DEVELOPMENT OF STARTUP INVESTMENT ENTERPRISES(2007) [Current]

37. NOTICE OF THE MINISTRY OF FINANCE AND THE STATE ADMINISTRATION OF TAXATION ON SEVERAL DEED TAX POLICIES IN ENTERPRISE REORGANIZATION AND RESTRUCTURE(2003) [No Longer Current]

38. NOTICE OF THE MINISTRY OF FINANCE AND THE STATE ADMINISTRATION OF TAXATION ON THE PREFERENTIAL TAX POLICIES TO ENCOURAGE THE DEVELOPMENT OF SOFTWARE AND INTEGRATED CIRCUIT INDUSTRIES(2002) [No Longer Current]

39. NOTICE OF THE STATE ADMINISTRATION OF TAXATION AND MINISTRY OF FINANCE CONCERNING ENTERPRISE INCOME TAX PREFERENTIAL POLICES ENJOYED BY FOREIGN-FUNDED ENTERPRISES THROUGH INVESTMENTS INCREASE(2002) [Current]

40. NOTICE OF THE STATE ADMINISTRATION OF TAXATION CONCERNING THE PAYMENT OF CORPORATE INCOME TAXES BY FOREIGN-FUNDED BUSINESS CONSULTING COMPANIES(2003) [Current]

41. NOTICE OF THE STATE ADMINISTRATION OF TAXATION ON DEALING WITH TAX ISSUES IN RESPECT OF BAD DEBT LOSSES INCURRED BY FOREIGN-FUNDED ENTERPRISES ENGAGING IN TELECOMMUNICATION SERVICES(2004) [Current]

42. NOTICE OF THE STATE ADMINISTRATION OF TAXATION ON ISSUES CONCERNING SORTING OUT AND CHECKING THE PREFERENTIAL TAX POLICIES OF DEVELOPMENT ZONES(2004) [Current]

43. NOTICE OF THE STATE ADMINISTRATION OF TAXATION ON PRINTING AND DISTRIBUTING THE FORM FOR THE DECLARATION OF INCOME TAX OF THE FOREIGN INVESTMENT ENTERPRISES AND FOREIGN ENTERPRISES (2004) [Current]

44. NOTICE OF THE STATE ADMINISTRATION OF TAXATION ON THE INCOME TAX OF FINANCIAL AND INSURANCE ENTERPRISES(2002) [Current]

45. NOTICE OF THE STATE ADMINISTRATION OF TAXATION ON THE RELEVANT ISSUES CONCERNING THE WITHHOLDING OF INCOME TAX ON SWAP TRANSACTION OF FINANCING BUSINESS CARRIED OUT BY THE ENTERPRISES IN CHINA WITH FOREIGN ENTERPRISES(2004) [Current]

46. NOTICE OF THE STATE ADMINISTRATION OF TAXATION ON THE TAXATION ISSUES FOR FOREIGN INVESTORS ACQUIRING SHARE RIGHTS OF DOMESTIC ENTERPRISES(2003) [Current]

47. NOTICE OF THE STATE ADMINISTRATION OF TAXATION ON THE TAXATION OF FOREIGN-FUNDED ENTERPRISES WITH FOREIGN INVESTMENT LESS THAN 25% OF CAPITAL (2003) [Current]

48. NOTICE OF THE STATE TAXATION ADMINISTRATION CLARIFYING TAX ISSUES ARISING FROM THE IMPLEMENTATION OF THE ENTERPRISE ACCOUNTING RULES(2003) [Current]

49. NOTICE OF THE STATE TAXATION ADMINISTRATION ON THE ISSUE OF TURNOVER OF AGENCY (2003) [Current]

50. OFFICIAL REPLY OF THE STATE ADMINISTRATION OF TAXATION CONCERNING THE TAX MANAGEMENT OF THE INCOME FROM COMPENSATION FOR RELOCATION OBTAINED BY FOREIGN-FUNDED ENTERPRISES AND FOREIGN ENTERPRISES(2003) [Current]

51. OFFICIAL REPLY OF THE STATE ADMINISTRATION OF TAXATION ON ISSUES CONCERNING EXEMPTION OF ENTERPRISE INCOME TAX ON LOAN INTERESTS GAINED BY THE EXPORT-IMPORT BANK OF SOUTH KOREA (EXIM BANK)(2004) [Current]

52. OFFICIAL REPLY OF THE STATE ADMINISTRATION OF TAXATION ON THE ISSUE CONCERNING EXEMPTION OF BUSINESS TAX ON INCOME OBTAINED FROM TRANSFER OF TECHNOLOGIES BY AMPHENOL-AMERICAN CORPORATION AND OTHER FOREIGN ENTERPRISES(2003) [Current]

53. OFFICIAL REPLY OF THE STATE ADMINISTRATION OF TAXATION ON THE ISSUE CONCERNING EXEMPTION OF BUSINESS TAX ON INCOME OBTAINED FROM TRANSFER OF TECHNOLOGIES BY JAPANESE CANON CORPORATION AND OTHER FOREIGN ENTERPRISES(2003) [Current]

54. OFFICIAL REPLY OF THE STATE ADMINISTRATION OF TAXATION ON THE ISSUE CONCERNING THE EXEMPTION OF BUSINESS TAX ON THE INCOME OBTAINED FROM TRANSFER OF TECHNOLOGIES BY JAPAN NIDEC CORPORATION AND OTHER FOREIGN ENTERPRISES(2003) [Current]

55. OFFICIAL REPLY OF THE STATE ADMINISTRATION OF TAXATION ON THE ISSUE OF RECOGNIZING THE FOREIGN-FUNDED ENTERPRISES ENGAGED IN DISPOSITION OF SEWAGE AND GARBAGE AS MANUFACTURING ENTERPRISES (2003) [Current]

56. OFFICIAL REPLY OF THE STATE ADMINISTRATION OF TAXATION TO EXEMPTION OF BUSINESS TAX ON ENTERPRISES PROPERTY RIGHT TRANSFER (2002) [No Longer Current]

57. OFFICIAL REPLY OF THE STATE TAXATION ADMINISTRATION HANDLING INCOME TAX ON THE GOODS PURCHASED BY FOREIGN-FUNDED ENTERPRISES AND FOREIGN ENTERPRISES THROUGH FALSELY ISSUE OF SPECIAL INVOICES FOR VALUE-ADDED TAX(2003) [Current]

58. PROVISIONS OF THE MINISTRY OF FINANCE CONCERNING THE REDUCTION AND EXEMPTION OF INCOME TAX ON ROYALTIES FOR PROPRIETARY TECHNOLOGY (TRIAL)(1983) [Current]

59. REPLY OF STATE ADMINISTRATION OF TAXATION REGARDING CORPORATE INCOME TAX EXEMPTION FOR LOAN INTERESTS INCOME OBTAINED BY JAPAN BANK FOR INTERNATIONAL COOPERATION (2003) [Current]

60. REPLY OF THE STATE ADMINISTRATION OF TAXATION ABOUT BUSINESS TAX EXEMPTION CONCERNING SOME INSURANCE PRODUCTS PROVIDED BY AMERICAN INTERNATIONAL ASSURANCE CO., LTD., BEIJING BRANCH(2004) [Current]

61. REPLY OF THE STATE ADMINISTRATION OF TAXATION CONCERNING THE CORPORATION INCOME TAX PREFERENTIAL TREATMENTS FOR TECHNOLOGICALLY ADVANCED ENTERPRISES ENJOYED BY FOREIGN-FUNDED ENTERPRISES WITH PHASED INVESTMENT AND OPERATION(2003) [Current]

62. REPLY OF THE STATE ADMINISTRATION OF TAXATION ON HOW TO DEAL WITH THE TAX ISSUES RELATED TO REPRESENTATIVE OFFICES OF FOREIGN ENTERPRISES(2004) [Current]

63. REPLY OF THE STATE ADMINISTRATION OF TAXATION ON ISSUES CONCERNING THE EXEMPTION OF BUSINESS TAX ON THE INCOMES OBTAINED FROM TECHNOLOGY TRANSFER BY JAPAN AVIATION ELECTRONICS INDUSTRY, LIMITED, AND OTHER FOREIGN ENTERPRISES(2004) [Current]

64. REPLY OF THE STATE ADMINISTRATION OF TAXATION ON STANDARDS FOR IMPLEMENTATION OF PREFERENTIAL INCOME TAXES ON NEWLY ESTABLISHED ENTERPRISES(2003) [Current]

65. REPLY OF THE STATE ADMINISTRATION OF TAXATION ON THE ISSUE OF ENTERPRISE INCOME TAX EXEMPTION FOR LOAN INTERESTS OBTAINED BY THE EXPORT-IMPORT BANK OF KOREA (2003) [Current]

66. SUPPLEMENTARY NOTICE OF THE STATE ADMINISTRATION OF TAXATION CONCERNING ENTERPRISE INCOME TAX PREFERENTIAL POLICES ENJOYED BY FOREIGN-FUNDED ENTERPRISES THROUGH INVESTMENTS INCREASE(2002) [Current]

67. WORKING RULES FOR FOREIGN-FUNDED ENTERPRISES AND FOREIGN ENTERPRISES ON THE SETTLEMENT AND PAYMENT OF INCOME TAXES(2002) [Current]

CUSTOMS DECLARATION BUSINESS

68. CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION ON CLARIFYING THE RELEVANT ISSUES ON TAXATION REGISTRATION BY AGENCIES ENGAGING IN CUSTOMS DECLARATION(2005) [Current]

EDUCATIONAL SERVICES

69. CIRCULAR OF THE MINISTRY OF FINANCE AND THE STATE ADMINISTRATION OF TAXATION ABOUT THE RELEVANT ISSUES ON STRENGTHENING THE COLLECTION MANAGEMENT OF BUSINESS TAXES ON EDUCATIONAL LABOR SERVICES(2006) [Current]

70. NOTICE OF THE MINISTRY OF FINANCE AND THE STATE ADMINISTRATION OF TAXATION ON EDUCATION TAX POLICIES(2004) [Current]

FUNDS

71. CIRCULAR OF THE MINISTRY OF FINANCE AND THE STATE TAXATION ADMINISTRATION ON THE TAXATION ON THE OPEN-END SECURITIES INVESTMENT FUNDS(2002) [Current]

72. NOTICE OF THE MINISTRY OF FINANCE AND THE STATE ADMINISTRATION OF TAXATION ON TAX POLICIES CONCERNING THE SECURITIES INVESTMENT FUNDS(2004) [Current]

INSURANCE COMPANIES

73. NOTICE OF THE MINISTRY OF FINANCE AND THE STATE ADMINISTRATION OF TAXATION ON PRE-TAX DEDUCTION OF COMMISSION EXPENSES OF INSURANCE COMPANIES(2003) [Current]

LAND USE TAX & REAL ESTATE TAX

74. CIRCULAR OF THE MINISTRY OF FINANCE AND STATE ADMINISTRATION OF TAXATION ON THE RELEVANT POLICIES FOR COLLECTIVE AND URBAN LAND USE(2006) [Current]

75. DECISION OF THE STATE COUNCIL ON AMENDING THE INTERIM REGULATIONS OF THE PEOPLE'S REPUBLIC OF CHINA ON CITY AND TOWN LAND USE TAX(2007) [Current]

76. NOTICE OF THE MINISTRY OF FINANCE AND THE STATE ADMINISTRATION OF TAXATION ABOUT ADJUSTING PERTINENT POLICIES ON REAL ESTATE TAX REDUCTION AND EXEMPTION(2004) [Current]

77. NOTICE OF THE MINISTRY OF FINANCE AND THE STATE ADMINISTRATION OF TAXATION ON ADJUSTING THE RELEVANT POLICIES OF TAX DEDUCTION AND EXEMPTION ON URBAN AND TOWNSHIP LAND USE TAX(2004) [Current]

78. NOTICE OF THE MINISTRY OF FINANCE AND THE STATE ADMINISTRATION OF TAXATION ON THE RELEVANT DEED TAX ISSUES CONCERNING ASSIGNMENT OF THE RIGHT TO USE STATE-OWNED LAND(2004) [Current]

79. NOTICE OF THE STATE ADMINISTRATION OF TAXATION CONCERNING THE RELEVANT POLICIES ON REAL ESTATE TAX AND URBAN LAND USE TAX(2003) [Current]

LEGAL INTERPRETATION

80. INTERPRETATION OF THE SUPREME PEOPLE'S COURT ON THE SPECIFIC APPLICATION OF LAWS IN THE TRIAL OF CRIMINAL CASES FOR TAX EVASION AND REFUSAL TO PAY TAX(2002) [Current]

81. INTERPRETATIONS OF THE SUPREME PEOPLE'S COURT ON APPLICATION OF LAWS TO TRIAL OF EXPORT TAX REBATES FRAUD CRIMINAL CASES (2002) [Current]

82. NOTICE OF THE STATE ADMINISTRATION OF TAXATION CONCERNING THE IMPLEMENTATION OF THE RELEVANT TAXATION POLICIES ON THE WESTERN DEVELOPMENT(2002) [No Longer Current]

83. OFFICIAL REPLY OF THE STATE TAXATION ADMINISTRATION ABOUT TAX YEAR OF FOREIGN-FUNDED ENTERPRISES(2002) [No Longer Current]

NON-PROFIT MAKING

84. OFFICIAL REPLY OF THE STATE TAXATION ADMINISTRATION ON TAX EXEMPTION ENJOYED BY AUSTRALIAN TRADE COMMISSION BEIJING REPRESENTATIVE OFFICE AND OTHER 16 REPRESENTATIVE OFFICES OF FOREIGN GOVERNMENTS, NON-PROFIT INSTITUTIONS AND NON-GOVERNMENTAL ORGANIZATIONS(2002) [Current]

85. REPLY OF STATE ADMINISTRATION OF TAXATION ON TAX EXEMPTION OF 33 PERMANENT REPRESENTATIVE OFFICES OF FOREIGN ENTERPRISES, SUCH AS BEIJING REPRESENTATIVE OFFICE OF FORD FOUNDATION(2004) [Current]

OILFIELDS CONTRACTORS

86. CIRCULAR ON STRENGTHENING TAXATION MANAGEMENT OF FOREIGN COOPERATIVE OILFIELDS CONTRACTORS (1994) [Current]

PEASANTS

87. ANNOUNCEMENT OF THE STATE ADMINISTRATION OF TAXATION ON IMPLEMENTING THE "OPINIONS OF CCCPC AND THE STATE COUNCIL CONCERNING SOME POLICIES ON PROMOTING THE INCREASE OF PEASANTS' INCOME" AND THE RELEVANT PREFERENTIAL TAXATION POLICIES(2004) [Current]

88. NOTICE OF THE STATE ADMINISTRATION OF TAXATION ON FURTHER IMPLEMENTING PREFERENTIAL TAX POLICIES TO PROMOTE THE INCREASE OF PEASANTS' INCOME(2004) [Current]

PERSONAL INCOME TAX

89. CIRCULAR CONCERNING TEMPORARY EXEMPTION FROM INDIVIDUAL INCOME TAX ON THE INCOME FROM STOCKS TRANSFER(1994) [No Longer Current]

90. CIRCULAR OF THE MINISTRY OF FINANCE AND THE STATE ADMINISTRATION OF TAXATION ON REGULATING THE ADMINISTRATION OF INDIVIDUAL INCOME TAX COLLECTION ON INDIVIDUAL INVESTORS(2003) [Current]

91. CIRCULAR OF THE MINISTRY OF FINANCE AND THE STATE ADMINISTRATION OF TAXATION ON STRAIGHTENING OUT AND REPORTING THE ITEMS FOR TAX DEDUCTION OR EXEMPTION OR NON-TAXATION AS WELL AS THE RELEVANT STANDARDS REGARDING INDIVIDUAL INCOME TAXES(2005) [Current]

92. CIRCULAR OF THE MINISTRY OF FINANCE ON THE AMENDMENTS OF ARTICLE 2,CLAUSE 1, AND ARTICLE 5, CLAUSE 1, ITEM 1 OF THE DETAILED RULES AND REGULATIONS FOR THE IMPLEMENTATION OF THE INDIVIDUAL INCOME TAX LAW(1988) [No Longer Current]

93. CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION ON COLLECTING INDIVIDUAL INCOME TAXES ON THE INCOMES GENERATED FROM INDIVIDUALS' HOUSE TRANSFER(2006) [Current]

94. DECISION OF THE STANDING COMMITTEE OF THE NATIONAL PEOPLE'S CONGRESS ON AMENDING THE LAW OF THE PEOPLE'S REPUBLIC OF CHINA ON INDIVIDUAL INCOME TAX(2006) [Current]

95. DECISION OF THE STATE COUNCIL ON AMENDING THE REGULATION ON THE IMPLEMENTATION OF THE INDIVIDUAL INCOME TAX LAW OF THE PEOPLE'S REPUBLIC OF CHINA(2006) [Current]

96. DETAILED RULES FOR THE IMPLEMENTATION OF THE INDIVIDUAL INCOME TAX LAW OF THE PEOPLE'S REPUBLIC OF CHINA (2005 REVISION)(2005) [Current]

97. IMPLEMENTATION RULES OF THE INDIVIDUAL INCOME TAX LAW OF THE PEOPLE'S REPUBLIC OF CHINA (1980) [No Longer Current]

98. INDIVIDUAL INCOME TAX LAW OF THE PEOPLE'S REPUBLIC OF CHINA(1999) [Current]

99. NOTICE OF THE MINISTRY OF FINANCE AND STATE ADMINISTRATION OF TAXATION ON THE RELEVANT POLICIES OF INDIVIDUAL INCOME TAX CONCERNING GRANTING AWARDS TO SALES STAFF OF ENTERPRISES IN THE FORM OF FREE TOUR(2004) [Current]

100. NOTICE OF THE MINISTRY OF FINANCE AND THE STATE ADMINISTRATION OF TAXATION ON EXEMPTING THE HONG KONG OR MACAO HOUSING SUBSIDIES RECEIVED BY FOREIGN INDIVIDUALS FROM INDIVIDUAL INCOME TAX(2004) [Current]

101. NOTICE OF THE MINISTRY OF FINANCE AND THE STATE ADMINISTRATION OF TAXATION ON STRICTLY IMPLEMENTING THE STANDARDS FOR EXPENSES EXEMPTED FROM INDIVIDUAL INCOME TAX AND ITEMS NOT BEING TAXED(2004) [Current]

102. NOTICE OF THE MINISTRY OF FINANCE, THE STATE ADMINISTRATION OF TAXATION ON SOME ISSUES CONCERNING THE INDIVIDUAL INCOME TAX IN THE PILOT AREAS OF RURAL TAX REFORM(2004) [Current]

103. NOTICE OF THE STATE ADMINISTRATION OF TAXATION ABOUT THE COLLECTION OF INDIVIDUAL INCOME TAX FROM EMPLOYEES OF INSTITUTIONS OF INTERNATIONAL ORGANIZATIONS IN CHINA, FOREIGN EMBASSIES AND CONSULATES IN CHINA AND FOREIGN PRESS INSTITUTIONS IN CHINA(2004) [Current]

104. NOTICE OF THE STATE ADMINISTRATION OF TAXATION ON ADJUSTING THE METHOD OF CALCULATING AND LEVYING INDIVIDUAL INCOME TAXES ON ANNUAL ONE-OFF BONUSES, ETC. OBTAINED BY INDIVIDUALS(2005) [Current]

105. SUPPLEMENTARY CIRCULAR OF THE MINISTRY OF FINANCE AND THE STATE ADMINISTRATION OF TAXATION ON THE POLICY OF INDIVIDUAL INCOME TAXES (DIVIDENDS)(2005) [Current]

106. SUPPLEMENTARY CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION ON THE INDIVIDUAL INCOMES TAXES LEVIED ON INCOMES GENERATED FROM STOCK OPTIONS(2006) [Current]

107. SUPPLEMENTARY NOTICE OF THE STATE ADMINISTRATION OF TAXATION, PEOPLE'S BANK OF CHINA AND MINISTRY OF EDUCATION CONCERNING THE MEASURES OF THE IMPLEMENTATION OF EXEMPTION OF INDIVIDUAL INCOME TAX FROM THE INTEREST INCOME FROM EDUCATIONAL SAVINGS DEPOSITS (2005) [Current]

PUBLICATIONS

108. SUPPLEMENTARY NOTICE OF THE MINISTRY OF FINANCE AND THE STATE ADMINISTRATION OF TAXATION CONCERNING THE POLICIES ON VALUE-ADDED TAX AND BUSINESS TAX FOR PUBLICATIONS(2003) [Current]

REAL ESTATE BUSINESS

109. CIRCULAR OF THE GENERAL STATE ADMINISTRATION OF TAXATION CONCERNING THE CORPORATE TAX ISSUE OF THE REAL ESTATE DEVELOPMENT ENTERPRISES (2003) [Current]

110. CIRCULAR OF THE MINISTRY OF FINANCE AND THE STATE ADMINISTRATION OF TAXATION ON ADJUSTING THE RELEVANT POLICIES FOR REAL ESTATE BUSINESS TAXES(2006) [Current]

RESOURCE TAX

111. CIRCULAR OF THE MINISTRY OF FINANCE AND THE STATE ADMINISTRATION OF TAXATION ON ADJUSTING THE STANDARD FOR RESOURCE TAXES ON CRUDE OIL AND NATURAL GAS(2005) [Current]

112. RULES FOR THE IMPLEMENTATION OF THE PROVISIONAL REGULATIONS OF THE PEOPLE'S REPUBLIC OF CHINA ON RESOURCE TAX(1993) [Current]

STAMP DUTY

113. DETAILED IMPLEMENTATION RULES OF PROVISIONAL REGULATIONS OF THE PEOPLE'S REPUBLIC OF CHINA ON STAMP DUTY(1988) [Current]

114. NOTICE OF THE MINISTRY OF FINANCE AND THE STATE ADMINISTRATION OF TAXATION ON GRANTING CONTINUING EXEMPTION FROM STAMP DUTIES ON TRADING OF CLOSE-END SECURITIES INVESTMENT FUNDS(2003) [Current]

115. NOTICE OF THE MINISTRY OF FINANCE AND THE STATE ADMINISTRATION OF TAXATION ON RELEVANT POLICIES CONCERNING STAMP DUTY IN THE PROCESS OF ENTERPRISE RESTRUCTURING (2003) [Current]

116. NOTICE OF THE STATE ADMINISTRATION OF TAXATION ON SOME ISSUES CONCERNING THE PUNISHMENTS FOR ACTS IN VIOLATION OF THE REGULATIONS ON STAMP DUTY(2004) [Current]

117. OFFICIAL REPLY OF THE STATE TAXATION ADMINISTRATION ON THE ISSUE OF PAYMENT OF STAMP DUTY ON OPERATIONAL FUNDS OF THE BRANCHES OF FOREIGN BANKS(2002) [Current]

TAX COLLECTION

118. CIRCULAR OF STATE ADMINISTRATION OF TAXATION ON ISSUES OF PRE-TAX DEDUCTION BY TAXPAYERS WHO DONATE TO CHINA ENVIRONMENTAL PROTECTION FOUNDATION(2003) [Current]

119. CIRCULAR OF STATE ADMINISTRATION OF TAXATION ON ISSUES OF PRE-TAX DEDUCTION BY TAXPAYERS WHO DONATE TO PRIMARY HEALTHCARE FOUNDATION OF CHINA(2003) [Current]

120. CIRCULAR OF THE MINISTRY OF FINANCE AND THE STATE ADMINISTRATION OF TAXATION ON TAX POLICIES ABOUT THE DEREGISTERED FINANCIAL INSTITUTIONS(2001) [Current]

121. CIRCULAR OF THE MINISTRY OF FINANCE CONCERNING THE PREFERENTIAL TAXATION POLICIES FOR THE POVERTY-RELIEF AND CHARITY DONATION MATERIALS IMPORTED FOR THE PURPOSE OF SCHOOL EDUCATION(2003) [Current]

122. CIRCULAR OF THE MINISTRY OF FINANCE, THE GENERAL ADMINISTRATION OF TAXATION, GENERAL ADMINISTRATION OF CUSTOMS ON THE TAX POLICIES FOR THE 29TH OLYMPIC GAMES(2003) [No Longer Current]

123. CIRCULAR OF THE MINISTRY OF FINANCE, THE STATE ADMINISTRATION OF TAXATION, THE GENERAL ADMINISTRATION OF CUSTOMS, THE MINISTRY OF SCIENCE AND TECHNOLOGY, AND THE GENERAL ADMINISTRATION OF PRESS AND PUBLICATION ON THE TAXATION POLICIES FOR ENCOURAGING THE SCIENCE POPULARIZATION UNDERTAKINGS(2003) [Current]

124. CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION CONCERNING THE COLLECTION OF CIRCULATION TAX ON NEWS PRODUCTS OF XINHUA NEWS AGENCY(2001) [Current]

125. CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION ON DOING A GOOD JOB IN EVALUATING THE INCOME TAX PAYMENT OF FOREIGN-FUNDED ENTERPRISES AND FOREIGN ENTERPRISES(2005) [Current]

126. CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION ON INTENSIFYING THE ADMINISTRATION OF ARCHIVAL MATERIALS REGARDING THE INDIVIDUAL INCOME TAXES OF FOREIGNERS(2006) [Current]

127. CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION ON INTENSIFYING THE ADMINISTRATION OF TAX DEDUCTION AND EXEMPTION(2005) [Current]

128. CIRCULAR OF THE STATE TAXATION ADMINISTRATION ON REGULATING AND STRENGTHENING INTERNATIONAL TAXATION ADMINISTRATION(2002) [Current]

129. DETAILED RULES FOR THE IMPLEMENTATION OF THE LAW OF THE PEOPLE'S REPUBLIC OF CHINA ON THE ADMINISTRATION OF TAX COLLECTION(2002) [Current]

130. LAW OF THE PEOPLE'S REPUBLIC OF CHINA ON THE ADMINISTRATION OF TAX COLLECTION(1995) [Current]

131. LIST OF THE PROJECTS OF CHARGES (FUNDS) ON WHICH NO BUSINESS TAX IS LEVIED (THE FIFTH GROUP)(2002) [Current]

132. MEASURES FOR ANNOUNCEMENT OF OUTSTANDING TAXES (TRIAL)(2005) [Current]

133. MEASURES FOR THE EVALUATION OF TAX PAYMENT (TRIAL)(2005) [Current]

134. MEASURES FOR THE EXEMPTION OF IMPORT TAXES FOR THE CHINESE CULTURE RELICS ACCEPTED BY STATE-OWNED CULTURE RELIC COLLECTION ENTITIES THROUGH DONATION, RETURNING OR RECOVERY FROM OVERSEAS (TRIAL)(2002) [Current]

135. MEASURES FOR THE TAXATION ADMINISTRATION OF BONDED LOGISTICS CENTERS (TYPE B)(2004) [Current]

136. NOTICE OF THE MINISTRY OF FINANCE AND THE STATE ADMINISTRATION OF TAXATION CONCERNING PRE-TAX DEDUCTION ON TAXPAYERS FOR THEIR DONATIONS TO THE PREVENTION AND TREATMENT OF ATYPICAL PNEUMONIA (2003) [No Longer Current]

137. NOTICE OF THE MINISTRY OF FINANCE AND THE STATE ADMINISTRATION OF TAXATION ON TAXATION POLICIES RELATING TO THE WEST-EAST GAS PIPELINE PROJECT(2002) [Current]

138. NOTICE OF THE MINISTRY OF FINANCE CONCERNING THE TAXATION ON ENDANGERED WILD FAUNA AND FLORA AND THEIR PRODUCTS RETURNED BY FOREIGN GOVERNMENTS (REGIONS) AND HONG KONG AND MACAO SPECIAL ADMINISTRATIVE REGIONS(2002) [Current]

139. NOTICE OF THE MINISTRY OF FINANCE ON THE TAXATION POLICY OF IMPORT COMMODITIES IN BORDER TRADING - LACTAM(2002) [Current]

140. NOTICE OF THE STATE ADMINISTRATION OF TAXATION ON FURTHER REGULATING AND STRENGTHENING THE ADMINISTRATION OF TAX COLLECTION OVER AND PROVISION OF SERVICES TO FOREIGN-FUNDED ENTERPRISES AND FOREIGN ENTERPRISES(2003) [Current]

141. NOTICE OF THE STATE ADMINISTRATION OF TAXATION ON FURTHER STRENGTHENING THE TAX ADMINISTRATION OF FOREIGN CONTRACTORS (2004) [Current]

142. NOTICE OF THE STATE ADMINISTRATION OF TAXATION ON INFORMING TAXPAYERS OF OWING TAXES(2003) [Current]

143. NOTICE OF THE STATE ADMINISTRATION OF TAXATION ON STRENGTHENING ADMINISTRATION OF COLLECTION OF INDIVIDUAL INCOME TAX ON FOREIGN EMPLOYEES (2004) [Current]

144. NOTICE OF THE STATE ADMINISTRATION OF TAXATION ON STRENGTHENING TAX COLLECTION OF INDIVIDUAL INCOME TAX OF INVESTORS OF LAW FIRMS AND OTHER INTERMEDIARY AGENCIES(2002) [Current]

145. NOTICE OF THE STATE ADMINISTRATION OF TAXATION ON STRENGTHENING THE ADMINISTRATION OF INDIVIDUAL INCOME TAX COLLECTION AFTER RAISING THE MINIMUM THRESHOLDS OF VALUE-ADDED TAX AND BUSINESS TAX(2003) [Current]

146. NOTICE OF THE STATE ADMINISTRATION OF TAXATION ON THE ISSUES CONCERNING FURTHER STRENGTHENING THE ADMINISTRATION ON THE COLLECTION OF STAMP DUTY(2004) [Current]

147. NOTICE OF THE STATE ADMINISTRATION OF TAXATION REGARDING TAXATION IN NEW "FOREIGN INVESTMENT INDUSTRIES GUIDING CATALOGUE"(2002) [No Longer Current]

148. NOTICE OF THE STATE ADMINISTRATION OF TAXATION REGARDING THE IMPLEMENTATION OF THE LAW OF THE PEOPLE'S REPUBLIC OF CHINA ON THE ADMINISTRATION OF TAX COLLECTION AND THE DETAILED RULES FOR IMPLEMENTATION (2003) [Current]

149. NOTICE OF THE STATE TAXATION ADMINISTRATION ON DIRECTLY DEDUCTING TAX REBATES FROM UNPAID TAX(2002) [Current]

150. OPINIONS OF THE STATE ADMINISTRATION OF TAXATION CONCERNING SOME ISSUES ON FURTHER STRENGTHENING THE BASIC WORK OF TAXATION ADMINISTRATION(2003) [Current]

151. REPLY OF THE STATE ADMINISTRATION OF TAXATION ON ISSUES CONCERNING THE HANDLING OF ENTERPRISE INCOME TAX OF ENTERPRISES WITH FOREIGN INVESTMENT AND OF FOREIGN ENTERPRISES FOR THEIR FALSE REPORT ON LOSSES(2004) [Current]

152. SUPPLEMENTARY CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION ON THE TAXATION SCOPE AFTER REFORMING THE SHARING SYSTEM OF INCOME TAX REVENUES (2003) [Current]

153. SUPPLEMENTARY NOTICE CONCERNING THE POLICY OF NOT TAXING THE SELF-FISHED-SELF USED AQUATIC PRODUCTS IN PELAGIC FISHERY(2003) [Current]

TAX CRIMES

154. DECISION OF THE STANDING COMMITTEE OF THE NATIONAL PEOPLE'S CONGRESS ON PUNISHING CRIMES OF FALSELY MAKING OUT, FORGING OR ILLEGALLY SELLING SPECIAL INVOICES FOR VALUE-ADDED TAX (1995) [Current]

155. NOTICE OF THE STATE ADMINISTRATION OF TAXATION ON THE EXAMINATION AND APPROVAL OF ANTI-TAX-AVOIDANCE CASES(2006) [Current]

156. SUPPLEMENTARY PROVISIONS OF THE STANDING COMMITTEE OF THE NATIONAL PEOPLE'S CONGRESS REGARDING THE IMPOSITION OF PUNISHMENT IN RESPECT OF OFFENCES OF TAX EVASION AND REFUSAL TO PAY TAX(1993) [Current]

TAX TREATIES

157. AGREEMENT ON THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THE GOVERNMENT OF BARBADOS(2000) [Current]

158. AGREEMENT ON THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THE GOVERNMENT OF THE NEGARA BRUNEI DARUSSALAM (2004) [Current]

159. AGREEMENT ON THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THE GOVERNMENT OF THE REPUBLIC OF CUBA(2004) [Current]

160. ARRANGEMENT ON THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME BETWEEN THE MAINLAND OF CHINA AND MACAO SPECIAL ADMINISTRATIVE REGION(2004) [Current]

161. CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION ON THE COMING INTO EFFECT AND IMPLEMENTATION OF THE AGREEMENT ON AVOIDING DOUBLE TAXATION BETWEEN THE CHINESE AND THE SRI LANKAN GOVERNMENTS(2006) [Current]

162. CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION ON THE EFFECTIVENESS AND IMPLEMENTATION OF THE AGREEMENT ON THE AVOIDANCE OF DOUBLE TAXATION BETWEEN CHINA AND MEXICO(2007) [Current]

163. CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION ON THE EFFECTIVENESS AND IMPLEMENTATION OF THE AGREEMENTS ON THE AVOIDANCE OF DOUBLE TAXATION BETWEEN CHINA AND MACEDONIA, and CHINA AND SEYCHELLES(1998) [Current]

164. CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION ON THE EFFECTIVENESS AND IMPLEMENTATION OF THE EXCHANGE OF LETTERS BETWEEN CHINA AND SRI LANKA ON MUTUAL EXEMPTION OF INDIRECT TAXES UPON INTERNATIONAL AIR TRANSPORT INCOMES(2005) [Current]

165. CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION ON THE EFFECTIVENESS AND PERFORMANCE OF THE AGREEMENT ON THE AVOIDANCE OF DOUBLE TAXATION BETWEEN CHINA AND AZERBAIJAN(2005) [Current]

166. CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION ON THE EFFECTIVENESS OF THE AGREEMENT ON MUTUAL EXEMPTION OF TAX FROM THE PROCEEDS GENERATED FROM AIR TRANSPORT AS CONCLUDED BETWEEN CHINA AND THE STATE OF BAHRAIN(2002) [Current]

167. NOTICE OF THE STATE ADMINISTRATION OF TAXATION ABOUT PRINTING AND DISTRIBUTING THE AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THE GOVERNMENT OF THE REPUBLIC OF TRINIDAD AND TOBAGO ON THE AVOIDANCE OF DOUBLE TAXATION AND GETTING PREPARED FOR ITS IMPLEMENTATION (2003) [Current]

168. NOTICE OF THE STATE ADMINISTRATION OF TAXATION ON EFFECTIVENESS OF THE AGREEMENT ON AVOIDANCE OF DOUBLE TAXATION BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THE GOVERNMENT OF THE REPUBLIC OF KAZAKHSTAN(2004) [Current]

169. NOTICE OF THE STATE ADMINISTRATION OF TAXATION ON THE EFFECTIVENESS AND IMPLEMENTATION OF THE PROTOCOL TO THE AGREEMENT ON THE AVOIDANCE OF DOUBLE TAXATION BETWEEN THE GOVERNMENT OF CHINA AND THE GOVERNMENT OF MAURITIUS(2008) [Current]

170. NOTICE OF THE STATE ADMINISTRATION OF TAXATION ON THE EFFECTIVENESS OF THE AGREEMENT ON AVOIDANCE OF DOUBLE TAXATION BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THE GOVERNMENT OF THE ISLAMIC REPUBLIC OF IRAN (2003) [Current]

171. NOTICE ON PRINTING AND DISTRIBUTING THE TEXT OF THE AGREEMENT BETWEEN THE GOVERNMENT OF CHINA AND THE GOVERNMENT OF SRI LANKA FOR THE AVOIDANCE OF DOUBLE TAXATION(2003) [Current]

172. NOTICE ON THE EFFECTIVENESS AND IMPLEMENTATION OF THE AGREEMENT ON AVOIDANCE OF DOUBLE TAXATION AND PREVENTION OF TAX EVASION BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THE GOVERNMENT OF THE INDEPENDENT STATE OF PAPUA NEW GUINEA(1995) [Current]

173. NOTICE ON THE EFFECTIVENESS AND IMPLEMENTATION OF THE AGREEMENT ON THE AVOIDANCE OF DOUBLE TAXATION AND PREVENTION OF TAX EVASION BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THE GOVERNMENT OF THE REPUBLIC OF INDONESIA(2003) [Current]

174. NOTICE ON THE EFFECTIVENESS AND IMPLEMENTATION OF THE AGREEMENT ON THE AVOIDANCE OF DOUBLE TAXATION AND PREVENTION OF TAX EVASION BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THE GOVERNMENT OF THE REPUBLIC OF TUNISIA(2003) [Current]

175. NOTICE ON THE EFFECTIVENESS AND IMPLEMENTATION OF THE AGREEMENT ON THE AVOIDANCE OF DOUBLE TAXATION AND PREVENTION OF TAX EVASION BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THE GOVERNMENT OF THE UNITED ARAB EMIRATES(1994) [Current]

176. PROVISIONS OF THE CUSTOMS OF THE PEOPLE'S REPUBLIC OF CHINA ON EXECUTING THE RULES OF ORIGIN FOR THE CHINA - ASEAN FREE TRADE ZONE UNDER THE FRAMEWORK AGREEMENT ON COMPREHENSIVE ECONOMIC COOPERATION BETWEEN CHINA AND ASEAN(2004) [Current]

177. PROVISIONS OF THE CUSTOMS OF THE PEOPLE'S REPUBLIC OF CHINA ON EXECUTING THE RULES OF ORIGIN FOR TRADE IN GOODS UNDER THE MAINLAND/HONG KONG CLOSER ECONOMIC PARTNERSHIP ARRANGEMENT (2004) [Current]

178. PROVISIONS OF THE CUSTOMS OF THE PEOPLE'S REPUBLIC OF CHINA ON EXECUTING THE RULES OF ORIGIN FOR TRADE IN GOODS UNDER THE MAINLAND/MACAO CLOSER ECONOMIC PARTNERSHIP ARRANGEMENT(2004) [Current]

TRADE TAX AND EXPORT REBATES

179. ANNOUNCEMENT OF THE GENERAL ADMINISTRATION OF CUSTOMS CONCERNING THE ADJUSTMENT OF THE "CUSTOMS IMPORT AND EXPORT TARIFF OF THE PEOPLE'S REPUBLIC OF CHINA"(2003) [Current]

180. CIRCULAR OF THE MINISTRY OF FINANCE AND THE STATE ADMINISTRATION OF TAXATION ON SUSPENDING THE TAX REFUND FOR EXPORT OF GASOLINE AND NAPHTHA(2005) [No Longer Current]

181. CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION AND THE GENERAL ADMINISTRATION OF CUSTOMS ON FORMALLY STARTING USING THE SUB-SYSTEM OF EXPORT TAX REFUND OF THE "PORT ELECTRONIC ENFORCEMENT SYSTEM"(2003) [Current]

182. CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION AND THE STATE ADMINISTRATION OF FOREIGN EXCHANGE ON ENLARGING THE SCOPE OF EXPORT ENTERPRISES SUBJECT TO THE EXEMPTION FROM SUBMITTING ANY PAPER VERIFICATION AND WRITING-OFF FORMS OF EXPORT PROCEEDS OF FOREIGN EXCHANGE IN CLAIMING TAX REFUND FOR EXPORT(2006) [Current]

183. CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION CONCERNING POLICIES OF TAX REFUND ON EXPORT OF PESTICIDES (2004) [Current]

184. CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION ON ABOLISHING THE SETTLEMENT OF TAX REFUND (EXEMPTION) FOR EXPORTED GOODS(2005) [Current]

185. CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION ON CARRYING THROUGH THE "DECISION OF THE STATE COUNCIL ON REFORM OF THE EXISTING EXPORT TAX REFUND MECHANISM" (2003) [Current]

186. CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION ON CLARIFYING THE MEASURES FOR TAX EXEMPTION, OFFSET AND REFUND FOR THE DEEMED SELF-MADE PRODUCTS EXPORTED BY PRODUCTION ENTERPRISES(2002) [Current]

187. CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION ON SOME ISSUES CONCERNING TAX REFUND OR EXEMPTION ON EXPORT GOODS(2003) [Current]

188. CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION ON TAX REFUND (EXEMPTION) OF EXPORTED PRODUCTS WITH GOLD INGREDIENT(2005) [Current]

189. CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION ON TAX REFUND FOR EXPORTED PRODUCTS AS SELF-MADE PRODUCTS(2002) [Current]

190. CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION ON THE RELEVANT ISSUES REGARDING THOSE EXPORT ENTERPRISES THAT FAIL TO DECLARE THE TAX REFUND (EXEMPTION) OF EXPORTED GOODS WITHIN THE PRESCRIBED TERM(2005) [Current]

191. CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION ON THE TAX REFUND FOR THE EXPORT OF GOLD-CONTAINED PRODUCTS(2005) [Current]

192. CIRCULAR OF THE STATE COUNCIL ON IMPROVING THE STATE AND LOCAL EXPORT TAX REFUND BEARING MECHANISM(2005) [Current]

193. DECISION OF THE STATE COUNCIL ON REFORM OF THE EXISTING EXPORT TAX REFUND MECHANISM (2003) [Current]

194. MEASURES FOR THE ADMINISTRATION OF TAX REFUND (EXEMPTION) OF EXPORTED GOODS (TRIAL)(2005) [Current]

195. MEASURES OF THE CUSTOMS OF THE PEOPLE'S REPUBLIC OF CHINA FOR EVALUATION OF THE ROYALTIES OF IMPORTED GOODS(2003) [Current]

196. MEASURES OF THE CUSTOMS OF THE PEOPLE'S REPUBLIC OF CHINA FOR THE ASSESSMENT OF DUTIABLE VALUE OF IMPORT AND EXPORT GOODS(2002) [No Longer Current]

197. NOTICE OF THE MINISTRY OF FINANCE AND STATE ADMINISTRATION OF TAXATION ABOUT IMPOSING ZERO TAX ON COTTON EXPORT(2002) [No Longer Current]

198. NOTICE OF THE MINISTRY OF FINANCE AND THE STATE ADMINISTRATION OF TAXATION ON ADJUSTING THE EXPORT REBATE RATES (2004) [Current]

199. NOTICE OF THE MINISTRY OF FINANCE AND THE STATE ADMINISTRATION OF TAXATION ON TRIAL IMPLEMENTATION OF TAX REFUND (EXEMPTION) FOR EXPORT GOODS UNDER SMALL-SCALE BORDER TRADE SETTLED IN RENMINBI(2004) [Current]

200. NOTICE OF THE STATE ADMINISTRATION OF TAXATION ON IMPLEMENTING THE FOREIGN TRADE LAW OF THE PEOPLE'S REPUBLIC OF CHINA AND ADJUSTING THE MEASURES FOR EXPORT TAX REFUND OR EXEMPTION(2004) [Current]

201. NOTICE OF THE STATE ADMINISTRATION OF TAXATION ON THE ISSUE OF TAX REFUND FOR EXPORT OF COLOR FILMS AS NEW AND HIGH-TECH PRODUCTS(2003) [Current]

202. NOTICE OF THE STATE ADMINISTRATION OF TAXATION ON THE REGISTRATION OF TAX REFUND FOR EXPORTS BY DOMESTIC-FUNDED ENTERPRISES (2003) [Current]

203. NOTICE OF THE STATE ADMINISTRATION OF TAXATION ON TREATING FOREIGN-INVESTED CARGO TRANSPORT ENTERPRISES AS THE TAXPAYERS ISSUING INVOICES BY THEMSELVES(2007) [Current]

204. NOTICE OF THE STATE TAXATION ADMINISTRATION ON APPLYING ELECTRONIC ADMINISTRATION OF THE "EXEMPTION, OFFSET AND REFUND" OF TAXES ON THE EXPORT OF GOODS BY MANUFACTURING ENTERPRISES(2003) [Current]

205. OFFICIAL REPLY OF THE STATE TAXATION ADMINISTRATION ABOUT TAX REFUND OF EXPORTS OF FOREIGN-FUNDED COMMERCIAL ENTERPRISES(2002) [No Longer Current]

206. REGULATIONS OF THE PEOPLE'S REPUBLIC OF CHINA ON IMPORT AND EXPORT DUTIES (2003)(2004) [Current]

207. REPLY OF THE STATE COUNCIL ABOUT THE TAX PREFERENTIAL POLICIES ON THE IMPORT OF ARTICLES USED FOR SCIENTIFIC RESEARCH AND TEACHING(2007) [Current]

208. SUPPLEMENTARY CIRCULAR OF THE MINISTRY OF FINANCE AND THE STATE ADMINISTRATION OF TAXATION ON THE TAX REFUND (EXEMPTION) ON EXPORTED GOODS (CIGARETTES)(2004) [Current]

209. SUPPLEMENTARY NOTICE OF THE MINISTRY OF FINANCE AND THE STATE ADMINISTRATION OF TAXATION ON ADJUSTING THE TAX REFUND RATE FOR EXPORTED GOODS(2004) [Current]

210. SUPPLEMENTARY NOTICE OF THE MINISTRY OF FINANCE AND THE STATE ADMINISTRATION OF TAXATION ON TRIAL IMPLEMENTATION OF TAX REFUND (EXEMPTION) FOR EXPORT OF GOODS UNDER SMALL-SCALE BORDER TRADE SETTLED IN RENMINBI (2004) [Current]

211. SUPPLEMENTARY NOTICE OF THE STATE ADMINISTRATION OF TAXATION CONCERNING THE TAX-EXEMPTION POLICIES FOR THE EXPORT OF PRODUCTS CONTAINING GOLD (2005) [Current]

212. SUPPLEMENTARY NOTICE OF THE STATE ADMINISTRATION OF TAXATION ON RELEVANT ISSUES CONCERNING THE ADMINISTRATION OF TAX REFUND OR EXEMPTION ON EXPORT GOODS(2004) [Current]

TRANSFER PRICING

213. CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION ON CLARIFYING THE FORCE OF THE RELEVANT DOCUMENTS ON TAX ADMINISTRATION REGARDING THE BUSINESS OPERATIONS AMONG AFFILIATED ENTERPRISES(2006) [Current]

214. CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION ON THE ISSUE OF CAPITAL ADJUSTMENT IN THE TAXATION ADMINISTRATION OF TRANSFER PRICING(2005) [Current]

215. IMPLEMENTING RULES FOR NEGOTIATED PRICING FOR THE TRANSACTIONS AMONG ASSOCIATED ENTERPRISES (TRIAL)(2004) [Current]

216. NOTICE OF THE STATE ADMINISTRATION OF TAXATION ON HANDLING TAX ISSUES RELATING TO SERVICES PROVIDED BY FOREIGN-FUNDED INVESTMENT COMPANIES TO THEIR SUBSIDIARY COMPANIES(2003) [Current]

217. OFFICIAL REPLY OF THE STATE ADMINISTRATION OF TAXATION CONCERNING THE ADJUSTMENT OF THE BUSINESS TRANSACTIONS BETWEEN ENTERPRISES AND THEIR RELATED ENTERPRISES(2003) [Current]

TRANSPORTATION AND CARRIER TAXATION

218. ANNOUNCEMENT OF CHINESE MINISTRY OF FINANCE ON TAXATION ON REVENUE OF FOREIGN FREIGHT AND PASSENGER SHIPS (1982) [No Longer Current]

219. MEASURES FOR THE DETERMINATION AND ANNUAL EXAMINATION OF THE TAXPAYERS OF THE BUSINESS TAX FOR CARGO TRANSPORT INDUSTRY (TRAIL)(2003) [Current]

220. NOTICE OF THE MINISTRY OF COMMUNICATIONS CONCERNING THE APPLICATION OF SPECIAL INVOICES IN THE TRADE OF INTERNATIONAL MARINE TRANSPORTATION(2000) [Current]

221. NOTICE OF THE STATE ADMINISTRATION OF TAXATION ABOUT SEVERAL TAX ISSUES CONCERNING CARGO TRANSPORT INDUSTRY(2004) [Current]

222. NOTICE OF THE STATE ADMINISTRATION OF TAXATION CONCERNING INTERNATIONAL MARITIME NON-VESSEL OPERATING COMMON CARRIER OFFICIAL INVOICES USAGE(2002) [No Longer Current]

223. REPLY OF THE STATE ADMINISTRATION OF TAXATION ON ISSUES CONCERNING THE APPLICATION OF PREFERENTIAL TAX POLICY BY FOREIGN-FUNDED ENTERPRISES UNDERTAKING TAXI BUSINESS AND OTHER PASSENGER TRANSPORTATION BUSINESSES(2004) [Current]

224. SUPPLEMENTARY NOTICE OF THE STATE ADMINISTRATION OF TAXATION AND THE STATE ADMINISTRATION OF FOREIGN EXCHANGE CONCERNING FOREIGN SHIPPING COMPANIES INCOME TAXATION AND INTERNATIONAL MARINE TRANSPORTATION OVERSEAS PAYMENTS (2002) [No Longer Current]

VALUE ADDED TAXES (VAT)

225. CIRCULAR OF THE MINISTRY OF FINANCE AND THE STATE ADMINISTRATION OF TAXATION CONCERNING THE IMPORT TAX POLICY FOR INTEGRATE CIRCUIT PRODUCTS DESIGNED DOMESTICALLY AND WAFER FOUNDRY AND PROCESSED OVERSEAS(2000) [Current]

226. CIRCULAR OF THE MINISTRY OF FINANCE AND THE STATE ADMINISTRATION OF TAXATION ON LAND VALUE-ADDED TAXES(2006) [Current]

227. CIRCULAR OF THE MINISTRY OF FINANCE CONCERNING THE TAX POLICIES ON IMPORTED PESTICIDES (READY-MADE PESTICIDES AND RAW PESTICIDES)(2003) [Current]

228. CIRCULAR OF THE MINISTRY OF FINANCE ON EXEMPTING THE IMPORT TAXES FOR THE DONATED MATERIALS FOR PROPHYLAXIS AND TREATMENT OF CONTAGIOUS ATYPICAL PNEUMONIA(2003) [No Longer Current]

229. CIRCULAR OF THE MINISTRY OF FINANCE ON THE REFUND AFTER COLLECTION OF IMPORT VALUE ADDED TAX FOR IMPORTED RAW MATERIALS AND MEDIA OF PESTICIDES(2003) [No Longer Current]

230. CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION ON ADJUSTING THE POLICY OF TAX REFUND OF COMMON INVOICES(2005) [Current]

231. CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION ON CEASING TO ISSUE THE HANDWRITTEN SPECIAL VAT INVOICES BY THE ORDINARY TAXPAYER IN BEIJING AND OTHER REGIONS(2003) [Current]

232. MEASURES FOR THE ADMINISTRATION OF VALUE-ADDED TAX CREDIT OF TRANSPORT INVOICES (TRIAL)(2003) [Current]

233. MEASURES FOR THE TAX FILING OF ORDINARY VAT TAXPAYERS(2003) [Current]

234. NOTICE OF THE MINISTRY OF FINANCE AND THE STATE ADMINISTRATION OF TAXATION ON EXEMPTING IMPORTED ANTI-AIDS DRUGS FROM TAXES (2002) [No Longer Current]

235. NOTICE OF THE MINISTRY OF FINANCE AND THE STATE ADMINISTRATION OF TAXATION ON EXEMPTION OF VALUE-ADDED TAXES ON ANTI-AIDS DRUGS(2003) [No Longer Current]

236. NOTICE OF THE MINISTRY OF FINANCE AND THE STATE ADMINISTRATION OF TAXATION ON STOPPING THE TAX REFUND POLICY OF VALUE-ADDED TAX ON INTEGRATE CIRCUIT(2005) [Current]

237. NOTICE OF THE MINISTRY OF FINANCE AND THE STATE ADMINISTRATION OF TAXATION ON VALUE-ADDED TAX ACQUIRING THE RIGHT TO BROADCAST OVERSEAS TELEVISION PROGRAMS (2003) [Current]

238. NOTICE OF THE MINISTRY OF FINANCE AND THE STATE ADMINISTRATION OF TAXATION REGARDING USED GOODS AND USED MOTOR VEHICLES VALUE-ADDED TAX (2002) [No Longer Current]

239. NOTICE OF THE MINISTRY OF FINANCE ON PREFERENTIAL TAXATION POLICIES CONCERNING GOLD(2003) [Current]

240. NOTICE OF THE STATE ADMINISTRATION OF TAXATION ON CARRYING OUT THE WORK OF DETERMINATION OF ENTERPRISES WHOSE SCOPE OF VAT DEDUCTION IS TO BE ENLARGED(2004) [Current]

241. NOTICE OF THE STATE ADMINISTRATION OF TAXATION ON THE PROVISIONS PROHIBITING THE PROVISIONS OF TAX LAW AND PROHIBITING THE PHE POLICY OF OF "DOUBLE DEDUCTION" ON BORDER TRADE(2004) [Current]

242. NOTICE OF THE STATE ADMINISTRATION OF TAXATION REGARDING FOREIGN-FUNDED ENTERPRISES DOMESTICALLY-MADE EQUIPMENT PURCHASES TAX REFUND(2002) [No Longer Current]

243. NOTICE ON STOPPING THE IMPLEMENTATION OF THE POLICY OF TAX REFUND OF IMPORT LINK VALUE ADDED TAX ON INTEGRATED CIRCUIT PRODUCTS WHICH ARE DESIGNED AT HOME AND GOING ABROAD FOR WAFER FOUNDRY AND PROCESSING(2004) [Current]

244. PROVISIONS FOR THE ADMINISTRATION OF THE ENTERPRISES' METHODS OF COLLECTING INFORMATION ON THE DEDUCTION OF SPECIAL VALUE ADDED TAX INVOICES(2003) [Current]

245. SUPPLEMENTARY NOTICE OF THE MINISTRY OF FINANCE AND THE STATE ADMINISTRATION OF TAXATION ON VALUE-ADDED TAX EXEMPTION FOR PURCHASE OF GOODS IN CHINA FOR PROJECTS GRATUITOUSLY AIDED BY FOREIGN GOVERNMENTS AND INTERNATIONAL ORGANIZATIONS(2005) [Current]

246. SUPPLEMENTARY NOTICE OF THE STATE ADMINISTRATION OF TAXATION ON REVISING THE PROVISIONS ON THE USE OF SPECIAL VAT INVOICES(2007) [Current]

247. VALUE-ADDED TAX EXEMPTION ON DOMESTIC PROCUREMENT FOR AID PROJECTS OF FOREIGN GOVERNMENTS AND INTERNATIONAL ORGANIZATIONS MEASURES (TRAIL)(2001) [Current]

VEHICLE AND VESSEL USAGE TAXES

248. CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION ON FURTHER STRENGTHENING THE ADMINISTRATION OF COLLECTION OF VEHICLE AND VESSEL USAGE TAXES(2005) [Current]

VEHICLE PURCHASE TAX

249. CIRCULAR OF THE MINISTRY OF FINANCE AND THE STATE ADMINISTRATION OF TAXATION ON THE TAX EXEMPTION OF THE PURCHASE OF FIRST-AID VEHICLES THAT ARE AIDED BY FOREIGN GOVERNMENTS FOR FREE(2005) [Current]