Tax

Issued: March 4 2005Applicability: "False declaration of losses by enterprise" means that the amount of losses reported in an annual enterprise income…

Issued: March 29 2005Main contents: In order to prevent export enterprises from missing the application time limit for tax rebates, export enterprises…

Under a recent crackdown by the State Administration for Foreign Exchange (SAFE), cross-border investments and related transactions of "domestic residents" of China are subject to tougher scrutiny, procedures and restrictions.

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

Development of China's physical infrastructure has not managed to keep pace with the country's strong economic growth. How have foreign investors' chances faired as China faces its ongoing need to modernize its infrastructure?

By Qin [email protected] February 2 2005, the State Council enacted the Supervision and Administration of the Power Industry Regulations (the Regulations).…

Issued: January 28 2005Main contents: If, after an equity transfer has ended, both parties sign and implement an agreement on the termination of the original…

Issued: January 24 2005Effective: as of date of issueMain contents: Starting from January 24 2005, the parties, who enter into an equity transfer document…

Issued: February 5 2005Main contents: The Circular specifies the policies on value-added tax, consumption tax and enterprise income tax involved in the…