Retail Trade and Distribution

Issued: April 2 2005Main contents: The Circular sets forth the procedures for including distribution business (wholesale, retail and commission agency)…

To encourage technology imports and standardize the procedure for tax reductions and exemptions, this Circular states that a foreign investor who wishes to apply for an income tax reduction or exemption may entrust the technology import transferee to carry out the relevant procedures.

National LegislationACCOUNTINGAccounting Treatment Concerning the Pilot Projects for Securitization of Credit Assets Provisions信贷资产证券化试点会计处理规定L3100/05.05.16…

Promulgated: March 21 2005Effective: May 1 2005Interpreting authority: General Administration of CustomsApplicability: "Transfer of goods out of export…

By Beth A. Bunnell and Angela [email protected]; [email protected] 11 2004 was the long awaited date on which various subsectors of "distribution…

Promulgated: December 30 2004Effective: February 1 2004Main contents: The Procedures comprise:Part One: General ProvisionsPart Two: Parties to a FranchisePart…

The Procedures aim to create norms for commercial franchising activities. It covers issues such as franchise parties, franchise agreements, advertising, information disclosure, and foreign-invested entities.

National LegislationAdvertisingAdministration of Advertising Business Permits Procedures 广告经营许可证管理办法L5500/04.11.30Environmental…

Promulgated: November 30 2004Effective: January 1 2005Applicability: "Printed advertisements" refers to the common form of printed advertisements such…