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National People's Congress ["NPC"]

  Law of the People's Republic of China on Enterprise Income Tax - March 16, 2007      

Law of the People's Republic of China on the Administration of Taxation Collection - April 28, 2001 - (Amended based on the 1995 Law)

Law of the People's Republic of China on Individual Income Tax - August 30, 1999 - (Amended based on the 1993 Law)

Law of the People's Republic of China on the Administration of Taxation Collection - February 28, 1995 - (Amended based on the 1992 Law)

Decision of the Standing Committee of the National People's Congress Regarding the Application of Provisional Regulations on Such Taxes as Value-added Tax, Consumption tax and Business Tax to Enterprises With Foreign Investment and Foreign Enterprises - December 29, 1993

Law of the People's Republic of China on Income Tax for Enterprises with Foreign Investment and Foreign Enterprises - July 1, 1991  

 


State Council

Circular of the State Council Concerning Reduction of Income Tax on Interest and Other Incomes of Foreign Enterprises from Sources within the Territory of China - 2000

Circular of the State Council Concerning Enlarging the Scope of Application of the Provisions on Tax Preferences to Enterprises with Foreign Investment Engaging in Energy Resources and Communications Infrastructure Projects - 1999

Measures for the Implementation of Levying Individual Income Tax on Savings Deposit Interest Income - September 30, 1999

Official Reply of the State Council Concerning Issues of Tax Collection Policy on Foreign Investment Enterprises with Establishment Approved Before <December 31, 1993> - December 5, 1998

Interim Provisions on the Treatment of Income Tax on Reorganization Business Activities such as Merger, Division, Rearrangement of Share Rights and Transfer of Assets by Foreign Investment Enterprises - 1997

Circular of the State Council on Relevant Issues Concerning Adjusting the Taxation Policy for Financial and Insurance Industries - 1997

Interim Measures for Calculating and Levying Income Tax on Income from abroad (Revised Version) - 1997

Notice on Policies for Reform and Adjustment of Import Tax (Summary) - December 26, 1995 

Provisional Regulations of the People's Republic of China on Accounting Treatments of Consumption Tax - 1994

Circular Concerning Interpreting Relevant Items in Article 72 of the Rules for the Implementation of the Income Tax Law of the People's Republic of China on Enterprises with Foreign Investment and Foreign Enterprises - 1994

Circular of the State Council on Several Issues Concerning the Application of the Interim Regulations on Taxes such as Value-added Tax, Consumption Tax and Business Tax to Enterprises with Foreign investment and foreign enterprises - 1994

Circular on Questions Concerning the Handling of Taxation Related to Enterprises with Foreign Investment in Medical and Educational Trades - 1994

Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China - 1994

Detailed Rules For the Implementation of the Law of the People's Republic of China to Administer the Levying and Collection of Taxes - August 4, 1993

Provisional Regulation of the People's Republic of China on Consumption Tax - 1993

Provisional Regulation of the People's Republic of China on Land Appreciation Tax - 1993

Provisional Regulation of the People's Republic of China on Business Tax - 1993

Provisional Regulation of the People's Republic of China on Resource Tax - 1993

Detailed Implementation Rules of the Income Tax Law of the People's Republic of China of Foreign Investment Enterprises and Foreign Enterprise -1991

Provisional Regulation of the People's Republic of China on Stamp Tax - 1988

Provisional Regulation of the People's Republic of China on Banquet Tax - 1988

 


State Administration of Taxation ("SAT")

Notice Of The State Administration Of Taxation For Clarifying The Disposal Opinions On Several Articles Of The Measures For The Administration Of The Recognition Of General VAT Taxpayer Qualification
 
Measures for the Administration of Taxpaying Tutorship Period for General VAT Taxpayer

Notice On The Adjustments To The Policies Regarding Business Tax On Transfer Of Residential Properties By Individuals

Notice Of The State Administration Of Taxation On Administering And Levying Individual Income Tax On Additional Corporate Pensions

Circular of the State Administration of Taxation Concerning Tax Administration on Permanent Representative Offices of Foreign Enterprises - 2003

Circular of the State Administration of Taxation on Tax Refund of Export Products which are regarded as Self-Made Products - 2002

Circular of the State Administration of Taxation on Relevant Issues Concerning Deduction of Technology Development Expense from Taxable Income of Enterprises with Foreign Investment - 1999

Circular of the State Administration of Taxation on the Implementation of Enterprise Income Tax Preference at a Reduced 15% Tax Rate within Three Years for Enterprises with Foreign Investment in Central and Western Areas - 1999

Circular of the State Administration of Taxation Concerning the Issue on Levying Business Tax on Foreign Enterprises which Obtain Income from the Transfer of Intangible Assets into Chinese Territory - 1998

Circular of the State Administration of Taxation on Imposing Individual Income Tax on Discount or Compensation Received from Employers by Purchasing Stocks and Securities - 1998

Measures for the Administration of Enterprise Income Tax Reduction and Exemption - June 18, 1997

Circular of the State Administration of Taxation on Issues Concerning Income Tax Rate Applicable to Branches of Enterprises with Foreign Investment - 1997

Provisions for the Use Of Special Invoices of Value-added Tax - December 27, 1993

Regulations on the Tax Policy for the National New and High Technology Industrial Parks - 1991

Interim Provisions Concerning Imposition of Consolidated Industrial and Commercial Tax and Enterprise Income Tax on Resident Representative Offices of Foreign Enterprises - 1985

 


Administrative Council of the Central People's Government

Provisional Regulations Governing Urban Real Estate Tax - 1951

Provisional Regulations Concerning The Slaughter Tax - 1950




Translated materials on this page are provided courtesy of Lehman Tax & Accounting.

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