Promulgated: June 19 2005Effective: July 20 2005Interpreting authority: Ministry of CommerceApplicability: These Procedures do not apply to the administration…
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…
Promulgated: May 9 2005Effective: as of date of promulgationInterpreting authority: Chongqing Municipal Commerce CommitteeApplicability: Enterprises engaging…
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…
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.
Promulgated: March 21 2005Effective: May 1 2005Interpreting authority: General Administration of CustomsApplicability: "Transfer of goods out of export…
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.