FINANCE LAW

INTERIM PROVISIONS OF THE MINISTRY OF FINANCE ON CERTAIN TAX ISSUES IN PROMOTING HORIZONTAL ECONOMIC LINKS (Issued on March 29, 1986) SUBJECT: TAXATION ISSUING-DEPT: MINISTRY OF FINANCE ISSUE-DATE: 03/29/1986 IMPLEMENT-DATE: 03/29/1986 TEXT: With a view to supporting and encouraging the development of horizontal economic links and giving play to the role of taxation as the […]

DETAILED RULES AND REGULATIONS FOR THE IMPLEMENTATION OF THE INCOME TAX LAW OF THE PEOPLE’S REPUBLIC OF CHINA CONCERNING JOINT VENTURES WITH CHINESE AND FOREIGN INVESTMENT (Approved by the State Council on December 10, 1980, promulgated by the Ministry of Finance on December 14, 1980.) SUBJECT: TAXATION ISSUING-DEPT: MINISTRY OF FINANCE ISSUE-DATE: 12/10/1980 IMPLEMENT-DATE: 12/14/1980 […]

INTERIM PROVISIONS ON THE LEVYING OF INDUSTRIAL AND COMMERCIAL CONSOLIDATED TAX AND ENTERPRISE INCOME TAX ON FOREIGN CONTRACTORS UNDERTAKING CONSTRUCTION PROJECTS AND PROVIDING LABOR SERVICES (Issued by the Ministry of Finance on July 5, 1983) SUBJECT: TAXATION ISSUING-DEPT: MINISTRY OF FINANCE ISSUE-DATE: 07/05/1983 IMPLEMENT-DATE: 07/05/1983 TEXT: Financial departments and tax Bureaus of various provinces, municipalities […]

FULL TEXT OF REGULATIONS GOVERNING CHINESE NATIONALS WHO ENTER THE DOMESTIC B-SHARE STOCK MARKET Promulgated by the China Securities Regulatory Commission (CSRC) and the State Administration of Foreign Exchange (SAFE), and jointly released on 26 February 2001) SUBJECT: SECURITIES ISSUING-DEPT:CHINA SECURITIES REGULATORY COMMISSION ISSUE-DATE: 02/26/2001 IMPLEMENT-DATE: 02/26/2001 TEXT: 1. In accordance with Article 4 of […]

Detailed Rules for Implementation of the Individual Income Tax Law of the People’s Republic of China 1994-1-28 Article 1 These Rules are formulated in accordance with the Individual Income Tax Law of the People’s Republic of China (hereinafter referred to the “Tax Law”). Article 2 “Individuals who have domicile in China” in Paragraph 1 of […]

THE SECURITIES LAW OF THE PEOPLE’S REPUBLIC OF CHINA Adopted by the Sixth Session of the Ninth National People’s Congress (NPC) Standing Committee on 29 December 1998 SUBJECT: SECURITIES ISSUING-DEPT: STANDING COMMITTEE OF THE NATIONAL PEOPLE’S CONGRESS ISSUE-DATE: 12/29/1998 IMPLEMENT-DATE: 07/01/1999 TEXT: CONTENTS Chapter I General Provisions Chapter II Stock Issuance Chapter III Stock Transactions […]