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PROVISIONAL REGULATIONS OF THE PEOPLE’S REPUBLIC OF CHINA ON CONSUMPTION TAX (Promulgated by the State Council on December 13, 1993) SUBJECT: TAXATION ISSUING-DEPT: THE STATE COUNCIL ISSUE-DATE: 12/13/1993 IMPLEMENT-DATE: 1/1/1994 TEXT: Article 1 All companies and individuals engaged in the production, subcontracting for processing, or the importation of consumer goods prescribed by this ordinance (hereinafter […]

PROVISIONAL RULES OF THE PEOPLE’S REPUBLIC OF CHINA ON CONSTRUCTION TAX (Promulgated 25 June 1987 by the State Council) SUBJECT: TAXATION ISSUING-DEPT: STATE COUNCIL OF CHINA ISSUE-DATE: 06/25/1987 IMPLEMENT-DATE: 07/01/1987 TEXT: [Article 1] These Rules are formulated to control the scale of fixed asset investment and to readjust the structure of investment, in order to […]

PROVISIONAL REGULATIONS OF THE PEOPLE’S REPUBLIC OF CHINA ON VEHICLE AND VESSEL USAGE TAX (ISSUED 15 SEPTEMBER 1986 BY THE STATE COUNCIL) SUBJECT: TAXATION ISSUING-DEPT: STATE COUNCIL OF CHINA ISSUE-DATE: 09/15/1986 IMPLEMENT-DATE: 10/01/1986 TEXT: [Article 1] All obligatory taxpayers (hereinafter referred to as taxpayers) of Vehicle and Vessel Usage Tax, who are the representatives of […]

PROVISIONS OF THE MINISTRY OF FINANCE FOR THE COLLECTION AND REFUND OF PRODUCT TAX AND VALUE ADDED TAX ON IMPORT AND EXPORT PRODUCTS (Issued on March 22, 1985) SUBJECT: TAXATION ISSUING-DEPT: MINISTRY OF FINANCE ISSUE-DATE: 03/22/1985 IMPLEMENT-DATE: 04/01/1985 TEXT: In order to cater to the development of the import and export trade and the reform […]

IMPLEMENTATION MEASURES OF THE MINISTRY OF FINANCE FOR PUTTING INTO EFFECT THE PREFERENTLAL TERMS ON TAXATION PROVIDED IN “THE PROVISIONS OF THE STATE COUNCIL FOR THE ENCOURAGEMENT OF FOREIGN INVESTMENT” (Promulgated by the Ministry of Finance on January 30,1987) SUBJECT: TAXATION ISSUING-DEPT: MINISTRY OF FINANCE ISSUE-DATE: 01/30/1987 IMPLEMENT-DATE: 01/30/1987 TEXT: These Implementation Measures are specially […]

Regulations on the Tax Policy for the National New and High Technology Industries Parks (Effective Date:1991.03.06) Article 1 These Regulations here under are formulated with a view of promoting the healthy development of new and high technology industries of our country and further boosting the construction of new and high technology industries parks. Article 2 […]