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CHINA LAW REGULATIONS FOR THE USE OF CURRENCY IN CONTRIBUTING TAXES TO THE STATE AND IN SETTLEMENT ON ACCOUNTS WITH ENTERPRISES OR INDIVIDUALS RESIDING IN CHINA BY JOINT VENTURES WITH CHINESE AND FOREIGN INVESTMENT (Issued on February 24, 1983) SUBJECT: TAXATION ISSUING-DEPT: MINISTRY OF FOREIGN ECONOMIC RELATIONS & TRADE ISSUE-DATE: 02/24/198 IMPLEMENT-DATE: 02/24/1983 TEXT: In […]

INTERIM PROVISIONS OF THE MINISTRY OF FINANCE FOR THE COLLECTION OF STATE ENTERPRISE INCOME TAX ON STATE CORPORATIONS CONTRACTING FOREIGN PROJECTS (March 11, 1985) SUBJECT: TAXATION ISSUING-DEPT: MINISTRY OF FINANCE ISSUE-DATE: 03/11/1985 IMPLEMENT-DATE: 03/11/1985 TEXT: In accordance with the Income Tax Rules Concerning State Enterprises (draft) and other related provisions, the following interim provisions for […]

FINANCE MINISTRY’S NOTIFICATION CONCERNING THE ADJUSTMENT OF COMMERCIAL AND INDUSTRIAL TAX RATES ON CERTAIN CATEGORIES OF PRODUCTS AND THE EXTENSION OF TAXABLE ITEMS (Promulgated by the Standing Committee of the National People’s Congress on June 10, 1982) SUBJECT: TAXATION ISSUING-DEPT: MINISTRY OF FINANCE ISSUE-DATE: 06/10/1982 IMPLEMENT-DATE: 07/01/1982 TEXT: With a view to bringing into full […]

Source: Ministry of Commerce Website, PRC DETAILED RULES AND REGULATIONS FOR THE IMPLEMENTATION OF THE INCOME TAX LAW OF THE PEOPLE’S REPUBLIC OF CHINA FOR ENTERPRISES WITH FOREIGN INVESTMENT AND FOREIGN ENTERPRISES Sunday, June 30, 1991 Posted: 10:55 BJT(0255 GMT) (Valid From:1991.07.01) (Issued by the State Council of China on June 30, 1991) CONTENTS CHAPTER […]

CIRCULAR OF THE MINISTRY OF FOREIGN ECONOMIC RELATIONS AND TRADE ON THE ADJUSTMENT OF COMMODITIES UNDER LICENSING ADMINISTRATION AND THE RELEVANT QUESTIONS (Issued on November 15, 1986) SUBJECT: IMPORT & EXPORT LICENSING & ADMINISTRATION ISSUING-DEPT: MINISTRY OF FOREIGN ECONOMIC RELATIONS & TRADE ISSUE-DATE: 11/15/1986 IMPLEMENT-DATE: 01/01/1987 TEXT: To further improve and strengthen the export administration, […]

DETAILED RULES FOR THE IMPLEMENTATION OF CUSTOMS SUPERVISION AND CONTROL AND TAXATION ON IMPORT AND EXPORT GOODS BY ENTERPRISES DOING PROCESSING, ASSEMBLING AND SMALL AND MEDIUM-SCALED COMPENSATION TRADE (Promulgated by the Ministry of Foreign Economic Relations and Trade on August 6, 1982) SUBJECT: COMPENSATION TRADE ISSUING-DEPT: MINISTRY OF FOREIGN ECONOMIC RELATIONS & TRADE ISSUE-DATE: 08/06/1982 […]