FINANCE LAW

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 […]

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 […]

INTERIM PROVISIONS OF THE MINISTRY OF FINANCE CONCERNING THE REDUCTION AND EXEMPTION OF INCOME TAX ON ROYALTIES FOR PROPRIETARY TECHNOLOGY (Promulgated by the Ministry of Finance of the People’s Republic of China on December 13, 1982) SUBJECT: TAXATION ISSUING-DEPT: MINISTRY OF FINANCE ISSUE-DATE: 12/13/1982 IMPLEMENT-DATE: 01/01/1983 TEXT: In accordance with the provisions of Article 11 […]

THE INCOME TAX LAW OF THE PEOPLE’S REPUBLIC OF CHINA CONCERNING FOREIGN ENTERPRISES (Adopted by the Fourth Session of the Fifth National People’s Congress and Promulgated on December 13, 1981) SUBJECT: TAXATION ISSUING-DEPT: NATIONAL PEOPLE’S CONGRESS ISSUE-DATE: 12/13/1981 IMPLEMENT-DATE: 01/01/1982 TEXT: [Article 1] Income tax shall be paid in accordance with the provisions of this […]