CIRCULAR OF THE GENERAL OFFICE OF THE STATE COUNCIL ON RELATED MATTERS CONCERNING THE ESTABLISHMENT OF DUTY-FREE STORES (MARKETS)
In the early period of reforming and opening， the business of duty-free commodity sales has been introduced in China to meet the needs of opening to the outside world and promote tourism development. There are strict restrictions on the categories of people who supply commodities and in the variety of those duty-free items on sale. In the past ten years， the following types of duty-free stores （markets） have been established successively in China： those operated and administrated by the China Duty-free Commodity Company and other units for supplying those leaving the country and resident personnel of foreign institutions in China， foreign personnel of enterprises with foreign investment； those operated by the Service Company for Chinese Personnel Going Abroad and other units for supplying to people travelling abroad on behalf of the State， working personnel and service personnel of inward and outward transportation entities； those operated by the General Cooperation of Chinese Overseas Travel and Overseas Remittance Service in China for supplying to Taiwan compatriots， overseas Chinese， Chinese holding foreign nationality and personnel going abroad privately； State operated units opened in the special economic zones for supplying to Hong Kong and Macao compatriots， overseas Chinese， foreigners and staff living without China etc…… The establishment of such a wide variety of duty-free stores （markets） has played a positive role in expanding the opening process to the outside world， improving the investment environment， satisfying consumer needs and increasing foreign exchange revenue. However， at the moment， some duty-free markets are operated beyond the scope of normal business operations and have increased the categories of people to whom the commodities are supplied without authorization. Some duty-free stores established in localities which are administrated by the central companies have insisted on separating themselves from the general companies， operating and administering the outlets themselves. In recent years because of the higher profits realized in the sale of duty-free goods many localities and departments have wanted to establish duty-free stores （markets） and engage in importing duty-free commodities. We must therefore adopted a prudent attitude towards it.
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CIRCULAR OF THE STATE COUNCIL ON THE APPROVAL AND TRANSMISSION OF THE APPLICATION PROGRAM FOR INDUSTRIAL AND COMMERCIAL TAX SYSTEM REFORM OF
STATE ADMINISTRATION OF TAXATION
The State Council approves the Application
Program for Industrial and Commercial Tax System
Reform of State Administration of Taxation，
which is transmitted to you herewith for
conscientious application and implementation.
The industrial and commercial tax system
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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
Various departments of the State Council and institutions directly under the State Council， the people’s governments of various provinces， autonomous regions， municipalities directly under the Central Government and municipalities separately listed on the State plan， and the financial departments （bureaus） and tax bureaus of various provinces， autonomous regions， municipalitie directly under the Central Government and municipalities separately listed on the State plan：
The Rules for the Implementation of the Interim Regulations of the People’s Republic of China on Resource Tax are hereby issued to you， and you are expected to carry them out conscientiously.
Attachment：
Rules for the Implementation of the Interim Regulations of the People’s Republic of China on Resource Tax
Article 1 These Rules are hereby formulated in accordance with the stipulations of Article 15 of the Interim Regulations of the People’s Republic of China on Resource Tax （hereinafter referred to as Regulations）
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Circular of the State Administration of Taxation Concerning Issuing and Distributing the Provisions for Some Specific Questions on Value-added Tax
The tax bureaus of various provinces， autonomous regions and municipalities directly under the Central Government， tax bureaus of various municipalities separately listed on the State plan：
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Rules for the Implementation of the Measures of the People’s Republic of China on Administration of Invoice
Chapter I General Provisions
Article 1 The rules for implementation are hereby formulated in accordance with the stipulations of Article 44 of the Measures of the People’s Republic of China on Administration of Invoice （hereinafter referred to as the Measures）
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RESOLUTIONS OF THE STANDING COMMITTEE OF THE NATIONAL PEOPLE’S CONGRESS REGARDING THE APPLICATION OF PROVISIONAL REGULATIONS ON VALUE-ADDED TAX, CONSUMPTION TAX, BUSINESS TAX, ETC., TO ENTERPRISES WITH FOREIGN INVESTMENT AND FOREIGN ENTERPRISES
The Fifth Session of the Standing Committee Meeting of the Eighth National People’s Congress has reviewed the proposals on the application of the provisional regulations of Value-Added Tax， Consumption Tax， Business Tax， etc.， to enterprises with foreign investment and foreign enterprises submitted for examination and approval by the State Council.
In order to unify the tax system， balance the tax burden， improve the investment environment of our Country， and cater for the need of establishing and developing the socialist market economy， the following resolutions were specifically made：
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INTERIM MEASURES FOR THE ADMINISTRATION OF THE IMPORT QUOTA FOR GENERAL GOODS
Article 1 These Measures are formulated in order to promote the development of economy and foreign trade of our country， further reform and perfect import administrative system in compliance with the requirements of establishment of the socialist market economy system.
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REGULATIONS OF THE STATE COUNCIL OF THE PEOPLE’S REPUBLIC OF CHINA ON GIVING AND RECEIVING GIFTS IN OFFICIAL FUNCTIONS INVOLVING FOREIGNERS
Article 1 The present Regulations are formulated for the purpose of strengthening management of giving and receiving gifts by employees of the state administrative organs in official functions involving foreigners with a view to enforcing disciplines in foreign affairs and keeping the hands clean.
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PROVISIONAL REGULATIONS OF THE PEOPLE’S REPUBLIC OF CHINA ON BUSINESS TAX
Article 1 All units and individuals engaged in the provision of services as prescribed in these Regulations （hereinafter referred to as ‘taxable services’）， the transfer of intangible assets or the sale of immovable properties within the territory of the People’s Republic of China shall be taxpayers of Business Tax （hereinafter referred to be ‘taxpayers’）， and shall pay Business Tax in accordance with these Regulations.
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IMPLEMENTATION MEASURES ON THE ADOPTION OF CHILDREN BY FOREIGNERS IN THE PEOPLE’S REPUBLIC OF CHINA
Article 1 These Implementation Measures are formulated in accordance with the Adoption Law of the People’s Republic of China （hereinafter referred to as the Adoption Law）。
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