Ministry of Foreign Trade and Economic Cooperation, State Administration of Taxation, State Administration for Industry and Commerce and State Administration of Foreign Exchange, Issues Relevant to Strengthening the Administration of the Examination, Approval, Registration, Foreign Exchange Issues and Taxation of Foreign-invested Enterprises Circular
对外贸易经济合作部、国家税务总局、国家工商行政管理总局、国家外汇管理局关于加强外商投资企业审批、登记、外汇及税收管理有关问题的通知
January 31, 2003 | BY
clpstaff &clp articles &Issued: December 30 2002Effective: January 1 2003Main contents: The Circular clarifies issues concerning the examination and approval, taxation policies…
Issued: December 30 2002
Effective: January 1 2003
Main contents: The Circular clarifies issues concerning the examination and approval, taxation policies and capital payment of foreign-invested enterprises where the ratio of the foreign investor's capital contribution accounts for less than 25%. The Circular also covers issues concerning acquisition of equity interests in domestic enterprises by foreign investors.
Related legislation: PRC Sino-foreign Equity Joint Venture Law (2nd Revision), Mar 15 2001, CLP 2001 No.3 p5; PRC Sino-foreign Cooperative Joint Venture Law (Revised), Oct 31 2000, CLP 2000 No.10 p21; PRC Wholly Foreign-owned Enterprise Law (Revised), Oct 31 2000, CLP 2000 No.10 p4; PRC Company Law (Amended), Oct 27 2005, CLP 2005 No.10 p4; PRC, Contract Law, Mar 15 1999, CLP 1999 No.4 p19 and PRC Foreign Exchange Control Regulations (2nd Revision), Aug 5 2008, CLP 2008 No.8 p77
This premium content is reserved for
China Law & Practice Subscribers.
A Premium Subscription Provides:
- A database of over 3,000 essential documents including key PRC legislation translated into English
- A choice of newsletters to alert you to changes affecting your business including sector specific updates
- Premium access to the mobile optimized site for timely analysis that guides you through China's ever-changing business environment
Already a subscriber? Log In Now