Issued: December 1 2005Main contents: Business tax shall be exempted from spread income gained in securities trading business in China engaged in by domestic…
The Circular specifies the circumstances under which there is a disposal of assets internally and the circumstances under which it is not deemed a disposal of assets internally.
National LegislationBANKINGSupplementary Circular on Issues Relevant to Handling of the Renminbi Business by Mainland Banks and Hong Kong Banks 关于内地银行与香港银行办理人民币业务有关问题的补充通知L3600/05.12.04Electronic…
Issued: November 17 2005Effective: as of date of issueMain contents: After the occurrence of a transfer of their equity, certain foreign-invested enterprises…
Issued: October 14 2005Main contents: The Circular specifies the circumstances under which there is a disposal of assets internally and the circumstances…
Promulgated: October 21 2005Effective: as of date of promulgationInterpreting authority: National Development and Reform Commission, Ministry of Information…
Issued: December 7 2005Main contents: The Official Reply gives consent to the issue of tax exemption certificates for import of materials for processing…
Issued: November 12 2005Main contents: The Official Reply gives consent to the examination and approval by offices of the State Administration of Taxation…
The Circular clarifies the refund of enterprise income tax in connection with re-investments by foreign investors of profits distributed after equity transfers.