FINANCE LAW

Laws and Regulations Chinese Law INTERPRETATION OF SOME POLICY MATTERS BY THE MINISTRY OF FINANCE REGARDING THE INTERIM PROVISIONS FOR THE COLLECTION OF CONSOLIDATED INDUSTRIAL AND COMMERCIAL TAX AND ENTERPRISES INCOME TAX ON RESIDENT REPRESENTATIVE OFFICES OF FOREIGN ENTERPRISES (Issued on May 15, 1985) SUBJECT: TAXATION ISSUING-DEPT: MINISTRY OF FINANCE ISSUE-DATE: 05/15/1985 IMPLEMENT-DATE: 05/15/1985 TEXT: […]

Laws and Regulations Chinese Law Source: Ministry of Commerce Website, PRC Law on the Management of Tax Revenue Collection in the People’s Republic of China Thursday, November 26, 1998 Posted: 17:01 BJT(0901 GMT) Chapter I general rules: 1. To enhance the taxation management, normalize the tax collection and payment, protect the legal rights of the […]

PROVISIONAL REGULATIONS OF THE PEOPLE’S REPUBLIC OF CHINA FOR CONTROL OF TAXATION (Promulgated by the State Council on April 21, 1986) SUBJECT: TAXATION ISSUING-DEPT: STATE COUNCIL OF CHINA ISSUE-DATE: 04/21/1986 IMPLEMENT-DATE: 07/01/1986 TEXT: CHAPTER I GENERAL PROVISIONS [Article 1] These Regulations are specifically formulated with a view to ensuring the implementation of the state taxation […]

Laws and Regulations Chinese Law Source: Ministry of Commerce Website, PRC Provisional Regulations of the Peoples Republic of China on Value-Added Tax Thursday, November 26, 1998 Posted: 16:54 BJT(0854 GMT) Article 1 All units and individuals engaged in the sales of goods, provision of processing, repairs and replacement services, and the importation of goods within […]

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 […]