Circular of the State Administration of Taxation concerning Refund of Taxes Levied on Purchase of Domestic Equipment by Construction Enterprises Entrusted by Foreign-funded Enterprises through Contracting for Labor and Materials    
Circular of Ministry of Finance and The State Administration of Taxation relating to Printing and Distributing the Interim Measures for Expanding the Scope of Offset for Value Added Tax in the Central Region    
Enterprise Income Tax Law of the People's Republic of China    
Circular of the Ministry of Finance and the State Administration of Taxation on the Policies and Related Management Issues concerning the Pre-tax Deduction of Public Welfare Relief Donations    
Circular of the Ministry of Finance, State Development and Reform Commission, General Administration of Customs and State Administration of Taxation on Import Taxation Policies to Implement the Opinions of the State Council of Invigorating Equipment Manufacturing    
Circular of the Ministry of Finance and the State Administration of Taxation on the Issue of Tax Refund of Fixed Assets Input Tax in Northeast Region for the Year 2006    
Circular of the State Administration of Taxation on Relevant Issues concerning the Record of Export Contract    
Provisions of the Ministry of Commerce, State-owned Assets Supervision and Administration Commission of the State Council, the State Administration of Taxation, the State Administration for Industry and Commerce, Securities Regulatory Commission of China and the State Administration of Foreign Exchange on Mergers and Acquisitions of Domestic Enterprises by Foreign Investors (2006Revision)    
Trial Measures for Tax Refund Administration of the Purchase of Chinese-made Equipment for Foreign-funded Projects    
Notice of the Ministry of Finance and the State Administration of Taxation on Adjusting the Related Policies for Real Estate Business Taxes    
Notice of the Ministry of Finance and the State Administration of Taxation about Adjusting the Scope of Tax Refund Policy on Domestically-made Facilities Purchased by Foreign Funded Projects    
Circular of the Ministry of Commerce on Relevant Matters Concerning the Handling of the Confirmation Letter for Domestic-funded or Foreign-funded Projects Encouraged by the State for Development for Foreign-funded Enterprises    
Interim Regulations of the People's Republic of China on Tobacco Leaf Tax    
Announcement No. 23, 2006 of Ministry of Commerce, on Reducing the Tariff on Mixed Edible Grease or Products    
Letter of the International Taxation Department of SAT on Relative Issues Pertinent to the Auditing Tools for the Data on the Settlement and Payment of Income Tax of Foreign-funded Enterprises and Foreign Enterprises    
Official Reply of Ministry of Commerce on Related Issues of Transacting Confirmation Letter of Exemption of Foreign-funded Enterprises of Encouraged Categories    
Circular of the State Administration of Taxation on Printing and Distributing the Protocol II on the Agreement between the Government of the People's Republic of China and the Government of the Republic of Korea on the Avoidance of Double Taxation and Getting Prepared for Its Implementation    
Notice of the National Development and Reform Commission and the State Administration of Taxation concerning the Exemption of Business Taxes from Credit Guaranty Institutions for Small/Medium-sized Enterprises    
Circular of the Ministry of Finance and State Administration of Taxation on Relevant Issues concerning Consumption Taxes in the Import Link    
Circular of the Ministry of Finance and the State Administration of Taxation on Suspending the Export Tax Refunding on Gasoline and Naphtha    
Circular of the Ministry of Finance and the State Administration of Taxation of the People's Republic of China on Adjusting and Improving the Policy on Excise Duties    
Notice of the State Administration of Taxation on the Relevant Issues concerning the Determination of Permanent Establishments in Tax Agreements    
Circular of the State Administration of Taxation on Further Regulating the Work for the Administration of Key Sources of Income Tax of Foreign-related Enterprises    
Notice of the State Taxation Administration on Relevant Issues concerning the Implementation of the Interest Clauses in Tax Agreements    
Notice of the State Administration of Taxation on the Effectiveness and Implementation of the Agreement on Avoiding Double Taxation between China and Azerbaijan    
Reply of the State Administration of Taxation concerning the Exemption of Enterprise Income Tax from the Loan Interests Obtained by the Germany Investment and Development Co., Ltd    
Circular of the Ministry of Finance and the State Administration of Taxation on Relevant Taxation Policy Issues concerning the Securitization of Credit Assets    
Notice of the State Administration of Taxation on the Effectiveness and Implementation of the Agreement on the Avoidance of Double Taxation between the Government of the People's Republic of China and the Government of United Mexican States    
Circular of the State Administration of Taxation and the Ministry of Commerce on Further Regulating the Business Order in Foreign Trade Export and Better Strengthening the Administration of Export Rebates (Exemption) for Export Goods    
Reply of the State Administration of Taxation on the Examination and Approval Purview Relating to Export Tax Refund or Exemption    
Notice of SAT on Printing and Issuing the Agreement Text between the Government of the People's Republic of China and the Government of the Kingdom of Saudi Arabia on the Avoidance of Double Taxation and Getting Prepared for Its Implementation    
Circular of the Ministry of Finance and the State Administration of Taxation on the Tax Rebate Rate Applicable to Part of the Export Commodities in 2006    
Notice of the State Administration of Taxation on further Strengthening Tax Imposition Administration of Cargo Transportation    
Circular of the State Administration of Taxation on Intensifying the Administration of Archival Materials concerning the Individual Income Tax on Foreigners    
Circular concerning Transmitting Circular on Adjusting the Tax-refund Rate for the Exports of Coal Tar and Other Products and Circular on Continuously Suspending the Tax-refund for the Export of some Fertilizers    
Supplementary Circular of the State Administration of Taxation to the Relevant Issues Concerning the Tax-exemption Policies for the Export of Products Containing Gold    
Circular of the State Administration of Taxation on the Effectiveness of the Exchange of Letters for Mutual Exemption of Tax on International Transport Income between China and Turkey    
Circular of the Ministry of Finance and the State Administration of Taxation on the Standards for Determining the Newly-established Enterprises that May Enjoy the Preferential Policies for the Enterprise Income Tax    
Reply of the State Administration of Taxation concerning Exemption of the Enterprise Income Tax from the Loan Interests Obtained by the Import and Export Bank of Korea    
Circular of the General Administration of Taxation on Revising the Declaration Form of Export Rebates (Exemption) for Exported Goods    
The Circular on Continually Suspending the Refund of Export Tax of some Chemical Fertilizer by The State Ministry of Finance, The State Administration of Taxation and The State Development and Reform Commission    
Circular of the Ministry of Finance and the State Administration of Taxation on Straightening out and Reporting the Tax Deduction or Exemption Items and Tax-free Items as well as the Relevant Standards regarding Individual Income Taxes/br/    
Interim Measures for the Administration of Withholding and Declaration of Individual Income Law for All Taxpayers and in Full Amount    
Circular of the Ministry of Finance and the State Administration of Taxation on Readjusting the Export Rebates Rate for such Products as Coal Tar etc.    
Circular on Issuing Administrative Provisions on Carrying Out Preferential Import Duty Policies on Domestic Aviation Companies Operating International and HK and Macao Airlines for Importing Aviation Materials for Maintenance    
Circular of State Administration of Taxation on Strengthening the Administration of Tax Refund (Exemption) for Export of Products with Gold Ingredient    
Circular of NDRC, MII, MOFCOM, SAT on Printing and Distributing Measures for the Administration of Key Software Enterprise Accreditation within National Programming Layout    
Measures Governing the Final Settlement and Payment of Enterprise Income Taxes    
(Interim) Circular of the State Administration of Taxation on Implementing Record-Keeping Administration System of Relevant Documents for Refunding (Exempting) Taxes on Exported Goods    
Circular of the Ministry of Finance, the State Administration of the Taxation of the People's Republic of China, on Adjusting the Tax Policy on Resource of Molybdenum Ore and Other Resources    
Notice of the State Administration of Taxation on Cancellation of Export Rebate (Exemption) Liquidation    
Reply of the State Administration of Taxation on the Relevant Taxation Measures for the Materials and Parts Picked up from Bonded Warehouses and Export Supervised Warehouses    
Official Reply of the State Administration of Taxation on the Tax Refund for the Steam Consumed by Enterprises in Export Processing Zones    
Notice of the Ministry of Finance and the State Administration of Taxation on Extending the Scope of VAT Deduction of Tax Rebate of Fixed Asset Input Tax in Northeast Region in 2005    
A Circular about questions arising from using the Electronic-Paid Document after carrying out the measure of Electronic-Paid Taxation delivered by State Administration of Taxationand the People's Bank of China    
Circular of the Ministry of Finance and the State Administration of Taxation on the Business Tax Policies for Qualified Foreign Institutional Investors    
Circular of the Ministry of Finance and the State Administration of Taxation on Some Policies concerning Value-added Tax    
Circular of the SAT on Interpretation and Implementation of Some Clauses in the Arrangement between the Mainland and Macao SAR on the Avoidance of Double Taxation and Prevention of Fiscal Evasion with Respect to Taxes on Income    
Notice of the State Administration of Taxation on the Issues relating to the Valued-added Tax of Its Common Taxpayer in Forward Business    
Notice of SAT and SAFE on Putting into Trial Use the Regime of Declaring Tax Reimbursement for Export without Providing the Paper Form of Collection Verification and Writing-off of Export Proceeds in Foreign Exchange/br/    
Circular of the SAT on Interpretation and Implementation of Some Clauses in the Arrangement between the Mainland and Macao SAR on the Avoidance of Double Taxation and Prevention of Fiscal Evasion with Respect to Taxes on Income    
Circular of the State Administration of Taxation on the Entry Into Force and Implementation of the Agreement for the Avoidance of Double Taxation between the Governments of China and Georgia    
Law of the People's Republic of China on Individual Income Tax (Revised in 2005)    
Decision of the Standing Committee of the National People's Congress on Revising the Law of the People's Republic of China on Individual Income Tax (2005)    
The Official Reply of the State Administration of Taxation on the Issues concerning the Tax Reimbursement for Linseed Oil and other Exported Goods    
Official Reply of the State Administration of Taxation on Issues Concerning Tax Collection and Refund Rates Applicable for Export of Products Including Bean Curd Skin    
Supplementary Notice of the State Administration of Taxation on the relevant Transfer Issues concerning Inspection Information of Value-added Tax Special Invoices of Export Goods of Export Enterprises.    
Circular of the Ministry of Finance and the State Administration of Taxation on Exempting Returnable Life Insurances with Over One-year Maturity Sold by Insurance Companies from Business Tax    
Notice of the State Administration of Taxation on Strengthening Tax Revenue Administration in Coal Industry    
Notice of the State Administration of Taxation on Strengthening the Work of Analyzing the Real Estate Tax Revenue    
Circular of the State Administration of Taxation Concerning the Relevant Issues on Strengthening the Administration of Special VAT Invoices    
Circular of the State Administration of Taxation on the Effectiveness of the Exchange of Letters for Mutual Exemption of Tax on International Air Transport Income between China and Luxembourg    
Official Reply of the State Administration of Taxation on the Issue of Calculation and Drawing of Provision for Bad Debts by Foreign-funded Enterprises Engaging in the Business of Providing Guaranty for Loans    
Notice of the Ministry of Finance and the State Administration of Taxation on Suspending the Tax Refund for Export of Gasoline and Naphtha    
Circular of MOF, SAT, and PBC on the Issues concerning the Relevant Budget Management after the Adjustment of Export Tax Refund Bearing Mechanism    
The State Administration of Taxation’s Supplementary Promulgation of the Circular on the Effectiveness and Implementation of the Agreement between the Government of China and the Government of the Republic of Macedonia and the Agreement between the Government of China and the Government of the Republic of Seychelles on the Avoidance of Double Taxation and Prevention of Tax Evasion    
Circular of the State Administration of Taxation on the Coming into Force and Implementation of the Agreement between the Government of China and the Government of Albania on Avoidance of Double Taxation    
Reply of the State Administration of Taxation on Relevant Issues concerning the Term for Recovering Overdue Taxes    
Measures for the Administration of Tax Deduction or Exemption (for Trial Implementation)    
The Circular of the Ministry of Commerce and the General Office of General Administration of Customs on Related Matters Concerning the Trade Administration in Bonded Area and Bonded Logistic Park    
Measures for the Administration of Individual Income Tax    
Notice of the State Administration of Taxation, the Ministry of Finance and the Ministry of State Land and Resources about Strengthening the Administration of Land Tax Collection    
Supplementary Notice of the Ministry of Finance and the State Administration of Taxation on the Policy Relating to the Individual Income Taxes on Dividends and Bonuses    
Circular on Management Issues concerning Exemption of Business Tax from Incomes of Foreign Enterprises and Individuals from Transfer of Technologies into China after Cancellation of Tax Administrative Examination    
Circular of Ministry of Finance and the State Administration of Taxation on Abolishing Taxation Policies relating to Steels Processed and Exported for Special Purpose    
Notice of the Ministry of Finance and the State Administration of Taxation on the Issue of the Taxation Policies for the Pilot Reform of Share-trading    
The Ministry of Finance and the State Administration of Taxation Notice on the Policies Relating to the Individual Income Tax on Dividends and Bonuses    
Reply of the Ministry of Finance and State Administration of Taxation on Relevant Issues of the Individual Income Tax    
Circular of MOF and SAT concerning the Measures of Collection before Return for the VAT, Business Tax and Consumption Tax related to Policy on City Maintenance and Construction Tax and Educational Surcharge    
Interim Measures for the Auction and Sell-off of Tax-expiated Properties    
The State Administration of Taxation Circular on the Coming into Effect and Implementation of the Agreement on Avoiding Double Taxation between the Chinese and the Sri Lankan Governments    
Notice of the State Administration of Taxation on Relevant Issues concerning Export Enterprises' Failing to Declare the Tax Refund (Exemption) of Exported Goods within Prescribed Time    
The Official Reply of the State Administration of Taxation to the Matters Relating to the Export Tax Refund Declaration of Goods Exported Through Bounded Area    
The Circular of the Ministry of Finance and the State Administration of Taxation on the Cease of Export Tax Refund to Such Primary Steel Products as Bullet    
Circular of MOF and SAT on Abolishing the Measures on Administrating Special Value-added Tax Invoice Issued by Local Taxation Office as Agencies of the State Administration of Taxation through Special Script of Tax    
Measures Governing Tax Refund (Exemption) of Exported Goods (For Trial Implementation)    
Circular of the State Administration of Taxation and the State Administration of Foreign Exchange on Not Requiring the Institutions and Individuals within China to Submit Business Tax Payment Vouchers for Paying Technology Transfer Fees Abroad    
The Circular of the Ministry of Finance and the State Administration of Taxation on Exempting Refundable Personal Insurance with a Term more than One Year from Business Tax    
Reply of the State Administration of Taxation about the Issue Concerning the Individual Income Tax on the Stock Right Withdrawn by A Taxpayer    
Supplementary Circular of the MOF and the SAT on the Issues of Exempting Value-added Tax on the Purchase of Goods in China for Non-reimbursable Assistance Projects by Foreign Governments and International Organizations    
Urgent Notice of the Ministry of Finance and the State Administration on Further Implementation of the Policy Concerning Extending Value Added Tax Credit Scope    
Notice of the Ministry of Finance and the State Administration concerning Extending Value-Added Tax Credit Scope of Enterprises Engaged in Military Products and High-Tech Products in Northeast Region    
Circular of Ministry of Finance and the State Administration of Taxation on Resuming Tung Boarding Export Tax-refund Measures    
The Circular of the Ministry of Finance and the State Administration of Taxation on Increasing the Export Tax Refund Rate of a Part of Information Technology (IT) Products    
Notice of the Ministry of Commerce and the State Administration of Taxation on Relevant Issues concerning Undertaking Financing Lease Business    
The Circular of the State Administration of Taxation on Exemption from Business Tax on Insurance Proceeds of Huatai Insurance Company of China, Ltd.    
State Taxation Administration Circular about Imposing Circulation Tax on Partial Income of Commercial Enterprises from Suppliers    
Measures for Announcement of Outstanding Taxes (For Trial Implementation)    
Circular of the State Administration of Taxation on Relevant Issues concerning Strengthening Value-added Tax Administration on the Extended Value-added Tax Credit Scope in the Northeast Region    
Notice of the State Administration of Taxation on the Effectiveness of the Agreement between the Government of the People's Republic of China and the Government of the Republic of Trinidad and Tobago on the Avoidance of Double Taxation    
Notice of the Ministry of Finance and the State Administration of Taxation on the Printing and Distribution of the Provision on Several Issues concerning Extending Value-added Tax Credit Scope in Northeast Region    
Circular of the State Administration of Taxation on Relevant Tax Issues Concerning the Pilot Joint Development of Bonded Areas and Port Zones    
The Supplementary Circular of the State Administration of Taxation on the Administration of Tax Refund (Exemption) of Export Goods    
Circular of the MOF and the SAT on Stopping the Implementation of the Policy of Refund of Value Added Tax on the import of Integrated Circuit Products Designed at Home and Going Abroad for Wafer Foundry and Processing    
The Ministry of Finance and the State Administration of Taxation Notice about Adjusting Pertinent Policies on Tax Reduction and Exemption Concerning House Tax    
Reply of the State Administration of Taxation on Issues concerning the Application of Preferential Tax Policy by Foreign-funded Enterprises for Their Undertaking of Taxi Business and Other Passenger Transportation Businesses    
Announcement of the Ministry of Commerce and the State Administration for Industry and Commerce    
Circular of Ministry of Finance，the Customs General Administration，The State Administration of Taxation for provisions on issues concerning tax policy of the customs as representative levying imports tax on imported goods    
Urgent Circular of the Ministry of Finance and the State Administration of Taxation concerning Temporarily Suspending Tax Rebate for Urea Export    
Circular of the State Administration of Taxation on Intensifying the Administration of Collection of Individual Income Tax of Foreign Employees    
Notice of the Ministry of Finance and the State Administration of Taxation on Strictly Implementing the Standards for Expenses Exempted from Individual Income Tax and Non-Taxable Items    
Notice of the Ministry of Finance and the State Administration of Taxation on Education Tax Policies    
Notice of the State Administration of Taxation on the Issues concerning Further Strengthening the Administration on the Collection of Stamp Tax    
Circular of the Ministry of Finance and the State Administration of Taxation on Exempting the Hong Kong or Macao Housing Subsidies Received by Foreign Individuals from Individual Income Tax    
Notice of the State Administration of Taxation on Some Issues Concerning the Punishments for Acts in Violation of the Regulations on Stamp Tax    
Circular of the State Administration of Taxation on Carrying out the Work of Determination of Enterprises Whose Scope of VAT Deduction Is To Be Enlarged    
Circular of The State Administration of Taxation Concerning Matters Related to Strengthening the Administration of the Special Bill of Payment of Import VAT and the Invoice of Waste Material    
Circular of the Ministry of Finance and State Administration of Taxation on the Relevant Policies of Individual Income Tax concerning Granting Awards to Sales Staff of Enterprises in the Form of Free Tour    
Notice of the State Administration of Taxation on the Issue of Tax Refund for Export of Color Films by Regarding them as New and High-tech Products    
Circular on Issues concerning Sorting out and Checking the Preferential Tax Policies of Development Zones    
Administrative Measures for Tax Registration    
Supplementary Notice of the Ministry of Finance and the State Administration of Taxation on Adjusting the Tax Refund Rate for Exported Goods    
Administrative Measures of the Ministry of Commerce, the General Administration of Customs, the State Administration of Taxation, and the State Administration of Foreign Exchange for the Establishment of Foreign Funded Export Procurement Centers    
Circular of the State Administration of Taxation on Carrying through the Decision of the State Council on Reform of the Existing Export Tax Refund Mechanism    
Circular of the State Administration of Taxation concerning Policies of Tax Refund on Export of Pesticides    
Circular of the Ministry of Finance and the State Administration of Taxation on Adjusting the Export Rebate Rates    
Circular of the State Administration of Taxation on Delegating the Power to Approve Enterprises of Category A for Enjoying Export Tax Refund to Lower Levels    
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 Ministry of Commerce and General Administration of Taxation on Strengthening Coordination of Taxation and Foreign Trade and Overcoming the Impacts of "SARS" Epidemics on Foreign Trade    
Circular of the State Administration of Taxation on Strengthening the Works Relating to Withholding and Payment of the Individual Income Tax from Interests of Enterprises Bond    
Circular of the State Administration of Taxation Concerning the Enterprise Income Tax paid by Foreign-Invested Business Starting Investment Companies    
Circular of the Ministry of Finance and the State Administration of Taxation on Several Issues Concerning the Tax Policies for the Chain Enterprises    
Circular of the Ministry of Foreign Trade and Economic Cooperation (MOFTEC), State Administration of Taxation (SAT), State Administration of Industry and Commerce (SAIC), and State Administration of Foreign Exchange (SAFE) on Issues Related to Improving the Administration of Enterprises with Foreign Investment in Terms of Examination and Approval, Registration, Foreign Exchange and Taxation    
Circular of the State Taxation Administration on Regulating and Strengthening International Taxation Administration    
Circular of the State Administration of Taxation on Tax Refund for the Export Products Regarded as Self-made Products    
Circular of the State Administration of Taxation on Sorting out and Checking the Preferential Policies on Enterprise Income Tax and the Implementation Thereof    
Circular of the State Administration of Taxation on Strengthening the Payment of Individual Income Tax by Self-assessment of the Investors of Law Firms and Other Intermediary Agencies    
Supplementary Circular of the State Administration of Taxation (SAT) and the State Administration of Foreign Exchange (SAFE) on Strengthening Administration of Tax Collection on Shipping Income of Foreign Companies and Administration of External Payment in the International Ocean Shipping Industry    
Circular of the Ministry of Finance, the State Administration of Taxation and the Ministry of Foreign Trade and Economic Cooperation on the Issues of Exempting the Value-Added Tax for the Purchase of Goods in China by Gratuitous Aid Projects of Foreign Governments and International Organizations    
Circular of the State Administration of Taxation Concerning the Issues of Administering the Income Tax of Realty Development Enterprises with Foreign Investment    
Circular of the State Administration of Taxation (SAT) and the State Administration of Foreign Exchange (SAFE) on Strengthening Administration of Tax Collection on Shipping Income of Foreign Companies and Administration of External Payments in the International Ocean Shipping Industry    
Circular of General Administration of Customs on Examining and Approving Duty-paying Value of Old Machinery and Electrical Equipment    
Supplementary Circular of the State Administration of Taxation on the Administration of Tax Refund (Exemption) for Exported Goods Based on Categories of Enterprises    
Circular of the State Administration of Taxation on the Relevant Executive Standards for the Individual Income Tax Exemption of Family Visit Expenses Obtained by Foreign Individuals    
Supplementary Circular of the State Administration of Taxation on Relevant Issues Concerning the Administrative Measures and the Working Rules for the Collection and Payment of Income Tax of Enterprises with Foreign Investment and Foreign Enterprises    
Law of the People's Republic of China Concerning the Administration of Tax Collection    
Circular of the Ministry of Finance, the State Administration of Taxation Concerning Adjusting the Policies on Business Tax of Enterprises with Foreign Investment and Foreign Financial Enterprises    
Official Reply of the State Administration of Taxation on the Taxation Disposal of Enterprises with Foreign Investment whose Capital from the Foreign Party has not been Put into Place as Provided    
Circular of the Ministry of Finance Concerning Stopping the Implementation of Relevant Documents on the Preferential Policies on Import Taxation    
Circular of the Ministry of Finance and the State Administration of Taxation on Some Business Tax Issues for Foreign Enterprises and Foreign Individuals to Transfer Intangible Assets    
Circular of the Ministry of Finance and the State Administration of Taxation on the Adjustment of the Added-value Rate in Links of Importing for Some Commodity    
Circular of the State Administration of Taxation on Printing and Distributing the Revised Declaration Form of the Income Tax of the Enterprises with Foreign Investment and Foreign Enterprises    
Circular of the State Council on Income Tax Reduction on Foreign Enterprise Income from Interest Etc. Originated in China    
Circular of the State Administration of Taxation on the Settlement for the Taxpayers Obtaining the False Special Invoice of Value-added Tax without Acknowledgement    
Supplementary Circular of the State Administration of Taxation on the Circular of the State Administration of Taxation on the Settlement for the Taxpayers Obtaining the False Special Invoice of Value-added Tax without Acknowledgement    
Circular of the Ministry of Information Industry, the Ministry of Education, the Ministry of Science and Technology, the State Administration of Taxation Concerning the Issuance of "Certifying Standard and Managing Measures for Software Enterprises (for Trial Implementation)"    
Circular of the State Administration of Taxation Concerning Defining the Incomes of Foreign Enterprises and Individuals from Technology Transfer Which Are to be Exempt from Business Tax    
Official Reply of the State Administration of Taxation Concerning Levying Corporate Income Tax on Interest Income Generated by Foreign Banks from China    
Circular of the State Administration of Taxation Concerning Non-pursuance of the Construction Fees of Cultural Undertakings of the Year 1997 which shall have been Paid by Enterprises with Foreign Investment or Foreign Enterprises    
Circular of State Administration of Taxation for Relevant Issue Concerning Purchase and Use of Invoices by Agencies in China of Foreign Law Offices    
Circular of the State Administration of Taxation on Policy Issues of Business Tax Concerning Foreign-capital Financial Institutions    
Circular of the Ministry of Finance Concerning Printing and Distributing the Provisions on the Accounting of Drawbacks for Purchasing Homemade Equipment and of Donations Received by Enterprises with Foreign Investment    
Circular of the State Administration of Taxation Concerning the Levy of the Business Tax on the Transfer of the Intangible Assets Conducted by the Foreign Enterprises    
Circular of the State Administration of Taxation on some Issues of Real Estate Tax of Enterprises with Foreign Investment    
Circular of the State Economic and Trade Commission, the Ministry of Foreign Trade and Economic Cooperation, the General Administration of Customs, People's Bank of China, the State Administration of Foreign Exchange, Bank of China on Printing and Distributing the Implementation Measures Concerning Processing Trade Enterprises Providing Tax Guarantee in Various Forms    
Circular of the State Administration of Taxation on Income Tax Paid by the Enterprises with Foreign Investment and Foreign Enterprises for their Employees on Behalf of their Enterprises Abroad    
Circular of the State Administration of Taxation on some Issues Concerning the Taxation of Enterprises with Foreign Investment in the Field of Real Estate    
Circular of the General Administration Customs on Import Taxation Policy for Further Encouraging Foreign Investment    
Circular of the Ministry of Finance and the State Administration of Taxation on Tax Issues Related to the Implementation of the Decision of the CPC Central Committee and State Council on Strengthening Technical Innovation, Development of High-tech and Realization of its Industrialization    
Measures for the Implementation of Collection of Individual Income Tax to the Income of Savings Deposit Interest    
Circular of the State Administration of Taxation Concerning Transmiting the Interim Measure for the Administration of Tax Refund to Enterprises with Foreign Investment for Their Domestic Equipment Purchases    
Individual Income Tax Law of the People's Republic of China    
Circular of the State Council on Expanding the Scope of Application of the Regulations on Taxation Preferential Terms for Enterprises with Foreign Investment Engaging in Energy and Transportation Infrastructure Projects    
Circular of the Ministry of Finance and the State Administration on Issue Concerning Taxation on the Turnover of the Business Tax of the Financing Leasing    
Circular of the Ministry of Finance and the State Administration of Taxation Concerning Taxation Policy on Promotion of Application of Scientific and Technological Achievements    
Circular of the General Administration of Customs on Improving the Work of Export Taxes Refund to Foster Export Trade    
Circular of the Tarrif Commission of the State Council and Ministry of Finance concerning Issuing the Interim Provisions on Import Taxes on Articles Taken into China by Foreigners Permanently Residing in China    
Official Reply of the State Administration of Taxation on Levying the Sales Tax for the Intangible Assets Transferred into Our Country by the Foreign Enterprises    
Official Reply of the State Council on Problems of Tax Collection Policy on Enterprises with Foreign Investment the Establishment of Which were Approved before December 31, 1993    
Circular of the Ministry of Finance and the State Administration of Taxation on some Issues Concerning the Tax Refund or Exemption for Exported Goods    
Circular of the State Administration of Taxation on the Income Tax of Insurance Premium Abroad of the Employees in the Enterprises with Foreign Investment and Foreign Enterprises    
Circular of the State Administration of Taxation and the Ministry of Foreign Trade and Economic Cooperation on Standardizing Management of Export and Procedure of Taxation Reimbursement and Guarding against and Puncturing Activities of Gaining Taxation Reimbursement for Export Products by Cheating    
Circular of the State Administration of Taxation on Performing Classified Management According to Companies on Taxation Reimbursement(exemption) for Exported Goods    
Circular of the General Administration of Customs on Paying the Overdue Tariff for Goods Imported Before 1994 with Tariff Reduction or Exemption and Transferred During the Supervision Period    
Circular of the Ministry of Foreign Trade and Economic Cooperation on Issues Concerning the Affirmation of Projects with Foreign Investment Which are Established by Enterprises and Institutions Directly under the Ministry and Involve in Tax Exemption for Import Equipment    
Circular of the Ministry of Finance and the State Administration of Taxation on Imposing the Construction Fee for Cultural Undertakings on Enterprises with Foreign Investment, Foreign Enterprises and Foreign Individuals    
Circular of the State Council Concerning the Adjustment in the Taxation Policy of Import Equipment    
Circular of the Ministry of Foreign Trade and Economic Cooperation Concerning the Extension of the Grace Period of Tax-exemption of Import Equipment and Raw Materials of Enterprises with Foreign Investment    
Circular of the State Administration of Taxation on the Settlement of the Taxpayers Obtaining the False Special Invoice of Value-added Tax without Acknowledge    
Interim Regulations of the People's Republic of China Concerning Title Deed Taxes    
Official Reply of the State Administration of Taxation on Withdrawing the Reserve of Bad Debts of the Enterprises with Foreign Investment and Foreign Enterprises with the Undertaking of Credit and Leasing by    
Circular of the State Council Concerning Measures on Implementation of Tax Exemption, Credit, Refund of Goods Exported by Production Enterprises Themselves or Authorized Agencies    
Circular of the State Council on Related Questions Concerning the Adjustment of the Taxation Policy for the Financial and Insurance Industries    
Circular of the Ministry of Foreign Trade and Economic Cooperation on Issuing the Interpretation on Implementing Certain Articles of the Rules for the Implementation of the Law of the People's Republic of China on Chinese-foreign Contractual Joint Ventures    
Circular of the Ministry of Finance and the State Administration of Taxation on the Applicable Taxation Policy of the Foreign Petroleum Companies Involving in Exploitation of Coal Gas    
Official Reply of the State Administration of Taxation on the Tax of Assets Re-assessment of the Enterprises with Foreign Investment    
Decision of the Standing Committee of the National People's Congress Concerning the Suppression of the Falsification, Counterfeiting, and Illegal Sale of Value-added Tax Invoices    
Circular of the State Administration of Taxation on the Taxation of Undertaking Contracted Project and Offering the Labor Service by the Foreign Enterprises    
Supplementary Circular of the State Administration of Taxation on Taxation on the Income Obtained During Establishment of Enterprises with Foreign Investment    
Rules for the Implementation of the Law of People's Republic of China on Chinese-foreign Contractual Joint Ventures    
Circular of the State Administration of Taxation Concerning Issues of Application of Taxation Preference to Investment and Operation of Specified Projects such as Port, Quay, etc. Engaged by Enterprises with Foreign Investment    
Circular of the State Administration of Taxation on the Taxation on Income Gained During Establishment of Enterprises with Foreign Investment    
Circular of the State Administration of Taxation Concerning Enjoying the Preferential Taxation Policy of "the Two Intensive Enterprises" by Enterprises with Foreign Investment    
Circular of the State Administration of Taxation on the Preferential Policy for Income Tax Applicable to the Foreign-capital Financial Institutions outside the Special Economic Zones    
Circular of the Ministry of Finance and the State Administration of Taxation on Printing and Distributing the Rules for the Implementation of the Interim Regulations of the People's Republic of China on Land Value-added Tax    
Official Reply on the Question Concerning the Levy of Business Tax on Chinese-foreign Cooperative Development of Real Estate    
Circular of the State Administration of Taxation on the Issue Concerning How Enterprises with Foreign Investment which Concurrently Engage in Productive and Non-productive Business Enjoy Preferential Tax Treatment    
Circular of the State Administration of Taxation on the Question Concerning the Handling of Taxation Related to the Drawing and Use of Housing Public Accumulation Funds by Enterprises with Foreign Investment and Their Employees    
Official Reply of the State Administration of Taxation to the Question Concerning the Delineation of Enterprises with Foreign Investment Engaging in Communications and Transportation    
Circular of the State Administration of Taxation on Questions Concerning the Tax Items Applicable to Enterprises with Foreign Investment, Foreign Enterprises and Individual Foreigners    
Circular of the State Administration of Taxation on the Question Conecrning the Handling of Tax Related to Foreign Currency Business of Enterprises with Foreign Investment    
Circular of the State Administration of Taxation on the Issue Concerning the Levy of Stamp Tax on Enterprise with Foreign Investment and Foreign Enterprises    
Circular of the State Administration of Taxation on the Question Concerning Delegating Animal Slaughter Tax Administration on Enterprises with Foreign Investment to Localities    
Circular of the State Administration of Taxation on the Issue Concerning the Using of Invoices by Enterprises with Foreign Investment and Foreign Enterprises in Exporting Commodities    
Letter of the Ministry of Finance on the Accounting Dealing with the Consumption Tax of the Export Dutiable Consumables    
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    
Circular of the State Administration of Taxation on Relevant Issues concerning the Local Tax such as Urban Maintenance and Construction    
Regulations for Implementation of the Individual Income Tax Law of the People's Republic of China    
Circular of the Ministry of Finance on Printing and Issuing the Rules for the Implementation of the Interim Regulations of the People's Republic of China on Resource Tax    
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 Concerning Issuing and Distributing the Provisions for Some Specific Questions on Value-added Tax    
Rules for the Implementation of the Measures of the People's Republic of China on Administration of Invoice    
Circular of the State Administration of Taxation on Printing and Distributing "Annotations on Business Tax Category (Trial Implementation)"    
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 Value-added Tax"    
Interim Regulations of the People's Republic of China on Resource 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 Ministry of Finance on Printing and Distributing Rules for the Implementation of the Interim Regulations of the People's Republic of China on Consumption Tax    
Measures of the People's Republic of China on Administration of Invoice    
Interim Regulations of the People's Republic of China on Value-added Tax    
Interim Regulations of the People's Republic of China on Consumption Tax    
Interim Regulations of the People's Republic of China on Business Tax    
Interim Regulations of the People's Republic of China on Land Value- Added Taxes    
Circular of the State Administration of Taxation on the Question Concerning the Relations between Financial and Accounting System of Enterprises with Foreign Investment and Foreign-related Taxation Laws and Regulations    
Rules for the Implementation of the Law of the People's Republic of China on the Administration of Tax Collection    
Circular of the State Administration of Taxation on the Questions Concerning the Applicable Tax Rate and Deduction of Calculated Tax Amount Related to Income of Enterprises with Foreign Investment from Outside China    
Circular of the State Administration of Taxation on Questions Concerning Applicable Regular Tax Reduction and Exemption on Income from Liquidation by Enterprise with Foreign Investment    
Circular of the State Administration of Taxation on Some Issues Concerning Tax Reimbursement for Reinvestment Made by Foreign Investors of Enterprise with Foreign Investment    
Official Reply of the State Administration of Taxation Concerning Ascertaining the Enterprises with Foreign Investment to Engage in Resources, Transportation Construction Projects    
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    
Official Reply of the State Administration of Taxation on the Issue of Overdue-rent-bad-debt-reserve Transfer for Leasing Enterprises with Foreign Investment (excerpt)    
Supplementary Provisions of the Standing Committee of the National people's Congress Concerning the Imposition of Punishments in Respect of offenses of Tax Evasion and Refusal to Pay Tax    
Circular of the State Administration of Taxation Concerning the Ascertaining of the Explanation of Productive Enterprises with Foreign Investment in other Industries    
Rules for the Implementation of the Income Tax Law of the People's Republic of China on Enterprises with Foreign Investment and Foreign Enterprises    
Measures of the People's Bank of China on Administration of the Establishment of Resident Representative Offices in China by Foreign-capital Financial Institutions    
Income Tax Law of the People's Republic of China on Enterprises with Foreign Investment and Foreign Enterprises    
Circular of the Ministry of Foreign Economic Relations and Trade on Issuing the Interim Provisions Concerning Contract Period of Chinese-foreign Equity Joint Ventures    
Provisions of the State Council Concerning the Encouragement of Investments by Overseas Chinese and Compatriots from Hong Kong and Macao    
The Interim Regulations of the People's Republic of China Governing Land Use Tax on Cities and Towns    
Interim Regulations of the People's Republic of China on Stamp Tax    
Provisions of the State Council Concerning the Encouragement of Investments by Compatriots from Taiwan    
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    
Official Reply of the Ministry of Finance and the State Administration of Taxation Concerning Tax Policies in the Enforcement of the Provisions of the State Council on Encouraging Foreign Investment (Excerpt)    
Provisions of the State Council on the Encouragement of Foreign Investment    
Official Reply of the State Council to the Report Submitted by the Ministry of Finance Requesting the Instruction on the Reduction of the Appraised and Specified Rate of Profit for Taxation on the Resident Representative Offices of Foreign Enterprises    
Provisions of the People's Republic of China on the Financial Control of Chinese-foreign Equity Joint Ventures    
Provisions Regarding the Supervision and Control of and the Levy and Exemption of Tax on Goods Imported and Exported by the Chinese-foreign Contractual Joint Ventures    
Regulations for the Implementation of the Law of the People's Republic of China on Chinese-foreign Equity Joint Ventures    
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    
Interim Provisions of the Ministry of Finance Concerning the Reduction and Exemption of Income Tax on Interest Derived from China by Foreign Businesses    
Circular on Taxation of Chinese-foreign Equity Joint Ventures and Contractual Joint Ventures    
A Clarification of the Commission for the Administration of Foreign Investments on Several Questions on the Implementation of Interim Provisions of the State Council of the People's Republic of China on the Administration of Resident Representative Offices of Foreign Enterprises    
Rules for the Implementation of the Income Tax Law of the People's Republic of China on Chinese-foreign Equity Joint Ventures    
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