Promulgated: July 6 2005Effective: October 1 2005Interpreting authority: State Administration of TaxationApplicability: Measures for the administration…
Issued: October 20 2005Main contents: Where an application by a foreign investor intending to make use of the profits from a foreign-invested enterprise…
Issued: September 5 2005Effective: January 1 2005Main contents: The Circular comprises:1. Standard for the Deduction of Advertisement Expenses Centrally…
By Patrick Hu and Gilbert ZengWebsite: www.jonesday.comForeign investors' access to China's coal market can be traced back to the…
This Circular addresses issues regarding pre-tax deduction of advertisement and publicity expenses, and public welfare and relief donations by the head offices of enterprises that consolidate (combine) their tax payments.
Issued: September 2 2005Main contents: Foreign-invested enterprises engaging in loan guarantee business may, on the basis of actual needs and in accordance…
As PRC manufacturers move further up the value-chain they are importing more and more technology from abroad. Technology import contracts figure highly among the formalities that many foreign investors must endure. Understanding and long-term alignment with China's development goals is thus crucial.
Issued: July 1 2005Main contents: The provisions that "foreign-invested enterprises with an investment amount of US$30 million or above applying to the…
Issued: June 23 2005Applicability: The phrase "cases whose examination and approval has not yet been completed" refers to applications for tax reduction…
Issued: May 20 2005Main contents: The Circular clarifies several issues concerning the implementation of the Circular on Questions Relevant to Crediting…