On June 21 2000, the State Tax Bureau of the PRC issued the Several Income Tax Questions Concerning Enterprise Equity Investments Circular, Guo Shui Fa…
PART ONE: GENERAL PROVISIONS AND DEFINITIONSArticle 1: These Procedural Rules are formulated in accordance with the Resolution of Disputes Concerning Chinese-language…
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…
Promulgated: November 12 2000Main contents: The amendments to the Provisions, include a new item applicable to foreign investment enterprises (FIEs) registered…
Issued: February 6 2001Effective: as of date of issueInterpreting authority: China Securities Regulatory CommissionApplicability: For the purposes of these…