Issued: January 3 2001Effective: January 1 2001Main contents: The Circular states that enterprise income tax shall be levied on software royalties derived…
Promulgated: January 1 2001Effective: as of date of promulgationInterpreting authority: Ministry of HealthApplicability: For the purposes of the Measures,…
Issued: January 18 2001Effective: January 1 2001Applicability: For the purposes of these Guidelines, "non-monetary transaction" means the exchange of non-monetary…
Issued: January 18 2001Effective: January 1 2001Applicability: For the purposes of these Guidelines, "borrowing expenses" mean the amortization of interest,…
Effective: January 1 2001Main contents: The Procedural Rules lay down stipulations for the preparation and service of documents submitted to the Domain…
Issued: December 20 2000Main contents: The Opinion provides specific operational rules for establishing unemployment insurance coverage for every eligible…
Issued: December 22 2000Effective: as of date of issueMain contents: The Circular sets out the procedures for tax refunds for exports in certain circumstances.…
Issued: January 4 2001Applicability: The Circular defines export of software as the provision of software products and related services to overseas customers…
Issued: December 30 2000Effective: as of date of issueMain contents: The Circular stipulates that the Chinese title of imported audio and/or video products…
Issued: January 18 2001Effective: January 1 2001Applicability: For the purposes of these Guidelines, "leasing"means an agreement to transfer the use rights…