State Administration of Taxation, Several Specific Issues Concerning Implementation of the «PRC Administration of the Levy and Collection of Taxes Law» and its Implementing Rules Circular

Issued: April 23 2003

Main contents: The Circular clarifies 16 issues regarding the provisions of the PRC Administration of the Levy and Collection of Taxes Law and its Implementing Rules. The 16 issues deal with such matters as the meaning of the registration code, tax withholding responsibility, engaging in business activities outside one's own place of tax registration, electronic filing of tax returns, calculation and enforcement of late fees, tax deduction or exemption, loss of tax registration certificate, inspection of accounts books, time limit for retrospective adjustment of transactions between affiliated enterprises, and use of languages other than Chinese in accounting records by foreign-invested enterprises or foreign enterprises.
Related legislation: PRC Administration of Tax Collection Law (Revised in April 2001), Apr 28 2001, CLP 2001 No.5 p12 & CLP 1995 No.3 p12 and PRC Administration of the Levy and Collection of Taxes Law Implementing Rules, Sep 7 2002, CLP 2002 No.9 p67