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Circular of the State Taxation Administration on Relevant Issues concerning the Refund of Enterprise Income Tax to Foreign Investors upon their Reinvestment

Circular of the Ministry of Finance and the State Administration of Taxation on the Tax Policies for Further Encouraging the Development of Software and Integrated Circuit Industries

Measures for the Handling of Income Taxes in the Debt Restructuring of Enterprises

Circular of the State Administration of Taxation on Relevant Operational Issues Concerning the Income Tax of Financial and Insurance Enterprises

Circular of the Ministry of Finance and the State Administration of Taxation on Several Issues Concerning the Tax Policies for the Chain Enterprises

Supplementary Circular of the State Administration of Taxation Concerning the Preferential Policy of Enterprise Income Tax for Enterprises with Foreign Investment with Additional Investment

Circular of the State Administration of Taxation on Issues Relating to the Tax Treatment of Enterprises with Foreign Investment which Foreign Investor's Capital Contribution Lower than 25%

Supplementary Circular of the State Administration of Taxation on the Taxation Scope after Reform of the Sharing System of Income Tax Revenues

Circular of the State Administration of Taxation Concerning the Enterprise Income Tax paid by Foreign-Invested Business Starting Investment Companies

Circular on Tax Paid by Foreign Investors Merging the Stock Equity of Chinese Enterprise

Circular of the State Administration of Taxation Concerning the Levy of Consolidated Industrial and Commercial Tax in Accord with Interest Difference on Interest Incomes from Foreign Exchange Loans of Foreign-capital and Chinese-foreign Equity Joint Financial Institutions

Interim Provisions of the Ministry of Finance of the People's Republic of China Concerning Reduction and Exemption of Enterprise Income Tax and Consolidated Industrial and Commercial Tax for the Encouragement of Foreign Investment in China's Open Coastal Economic Areas

Interim Provisions on the Levy of Industrial and Commercial Consolidated Tax and Enterprise Income Tax on Foreign Contractors Undertaking Construction Projects and Providing Labor Services

Provisions of the General Administration of Customs and the Ministry of Finance Concerning the Levy and Exemption of Customs Duties and Consolidated Industrial and Commercial Tax on Imports and Exports for the Chinese-foreign Cooperative Exploitation of Offshore Oil

Interim Regulations of the People's Republic of China on Business Tax

Circular of the Ministry of Finance Concerning Printing and Distributing the Rules for the Implementation of the Interim Regulations of the People's Republic of China on Business Tax

Circular of the State Council on Several Issues Concerning the Interim Regulations on the Application of Value-added Tax, Consumption Tax, Business Tax, Etc., to Enterprises with Foreign Investment and Foreign Enterprises

Decision of the Standing Committee of the National People's Congress Concerning the Application of Interim Regulations on Such Taxes as Value-added Tax, Consumption Tax and Business Tax to Enterprises with Foreign Investment and Foreign Enterprises

Circular of the State Administration of Taxation on Printing and Distributing

Official Reply on the Question Concerning the Levy of Business Tax on Chinese-foreign Cooperative Development of Real Estate

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