Issued: March 18 2005Main contents: The Circular clarifies that funds raised through loans of a party to a joint venture in its own name shall be regarded…
Issued: March 10 2005Main contents: Insurance agency (brokerage) institutions may apply for an exemption from paying deposits when taking out occupational…
Promulgated: January 18 2005Effective: March 1 2005Applicability: The Procedures apply to the examination, approval and supervision of accounting firms…
Issued: December 7 2004Effective: as of date of issueApplicability: The Provisions apply to listed companies whose shares are listed and traded on the…
Issued: March 4 2005Applicability: "False declaration of losses by enterprise" means that the amount of losses reported in an annual enterprise income…
Issued: February 1 2005Effective: March 1 2005Applicability: In the event of a conflict between previous provisions and this Circular, this Circular shall…
Issued: November 11 2004Main contents: Where a foreign-invested enterprise applies for an extension of its term of business later than the stipulated period…
Issued: March 29 2005Main contents: In order to prevent export enterprises from missing the application time limit for tax rebates, export enterprises…
Promulgated: January 18 2005Interpreting authority: National Development and Reform Commission in conjunction with relevant departmentsApplicability: The…