Issued: March 17 2005Effective: as of date of issueMain contents: The Circular states that a foreign investor that wishes to apply for an income tax reduction…
Issued: March 28 2005Effective: July 1 2005Main contents: The Circular is divided into six sections covering: the levy of income tax on the stock options…
Issued: April 13 2005Main contents: The Decisions specify the cultural sectors in which non-publicly owned capital is encouraged, permitted, restricted…
Promulgated: March 25 2005Effective: April 1 2005Applicability: When compiling such information disclosure documents as funds' earnings announcement, ad…
Issued: April 29 2005Effective: as of date of issueMain contents: The Circular addresses the issues relevant to the separation of equity ownership and…
Issued: May 11 2005Main contents: The Official Reply clarifies that deed tax shall be calculated and levied on land grant fees that should have been paid…
Promulgated: May 9 2005Effective: as of date of promulgationInterpreting authority: Chongqing Municipal Commerce CommitteeApplicability: Enterprises engaging…
Promulgated: May 11 2005Effective: June 15 2005Interpreting authority: People's Bank of ChinaApplicability: The term 'bond forward transaction' (hereafter,…
Issued: March 11 2005Applicability: The term 'tax assessment' refers to administrative acts by which tax authorities, by the method of comparative analysis…
Issued: May 19 2005Effective: as of date of issueMain contents: From the experience of launching pilot reform projects in some regions for foreign exchange…