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
The tax bureaus of various provinces， autonomous regions and municipalities directly under the Central Government， the tax bureaus of various municipalities separately listed on the State plan， and sub-bureaus of Offshore Oil Taxation Administration：
In order to further promote opening to the outside world and facilitate the attraction of foreign capitals， with approval from the State Council， stipulations are hereby laid down as follows on the levy of consolidated industrial and commercial tax on the incomes gained by foreign-capital and Chinese-foreign equity joint financial institutions （including financial companies）：
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ACCOUNTING CRITERIA FOR ENTERPRISES
Chapter I General Provisions
Article 1 In accordance with “The Accounting Law of the People’s Republic of China，” these Criteria are formulated to meet the needs of developing a socialist market economy in our country， to unify the accounting standards and to ensure the quality of accounting information.
Article 2 These Criteria shall be applicable to all enterprises established within the territory of the People’s Republic of China. Chinese invested enterprises established outside the territory of the People’s Republic of China （herein after referred to as enterprises abroad） shall be required to prepare and disclose their financial reports to the relevant domestic departments in accordance with these Criteria.
Article 3 Accounting systems of enterprises shall be formulated in compliance with these Criteria.
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REGULATIONS ON THE ADMINISTRATION OF SAVINGS
Chapter I General Provisions
Article 1 These Regulations are formulated for the purposes of developing savings， protecting the legitimate rights and interests of depositors， and strengthening the administration of savings.
Article 2 Any savings institution handling savings as a business and any individual participating in savings within the territory of China must observe the provisions of these Regulations.
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REGULATIONS ON ADMINISTRATIVE PROTECTION OF PHARMACEUTICALS
Chapter I General Provisions
Article 1 These Regulations are formulated with a view to expanding economic and technological cooperation and exchange with foreign countries and providing administrative protection for the lawful rights and interests of the owners of the exclusive right of foreign pharmaceuticals.
Article 2 The pharmaceuticals as mentioned in these Regulations refer to medicines for human beings.
Article 3 Enterprises and other organizations or individuals from any country or region which has concluded bilateral treaty or agreement with the People’s Republic of China on administrative protection of pharmaceuticals may apply for administrative protection of pharmaceuticals in accordance with these Regulations.
Article 4 The competent administrative department for the production and distribution of pharmaceuticals under the State Council shall accept and examine applications for administrative protection of pharmaceuticals， grant administrative protection to the pharmaceuticals which conform with the provisions of these Regulations， and issue to the applicants the certificates for administrative protection.
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THE GENERAL RULES GOVERNING ENTERPRISE FINANCIAL AFFAIRS
Chapter I General Provisions
Article l These General Rules are formulated in order to normalize the financial behaviours of the enterprises， facilitate fair competition among enterprises and strengthen their financial management and economic calculation so as to meet the needs of the development of socialist market economy in our country.
Article 2 These General Rules shall be the principles and norms that must be observed by various enterprises established within the territory of the People’s Republic of China in conducting financial activities.
Article 3 An enterprise shall， within 30 days after completing business registration or its modification， submit to the competent finance department the duplicated copy of such documents or their modification as the approval certificate for the establishment of the enterprise， the business license and articles of association， etc.
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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)
I. The document coded GuoShuiHanFa [1990] No.1174 still shall apply to six-month overdue rent in 1991 for leasing enterprises with foreign investment， but no bad debt reserve is to arise thereupon. Nor should it be deducted from the taxable income of the period when it gets confirmed as bad debt in later years.
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Circular of the State Administration of Taxation Concerning Payment of Tax on Incomes in Foreign Currency Gained by Enterprises with Foreign Investment and Foreign Enterprises
The tax bureaus of various provinces， autonomous regions and municipalities directly under the Central Government， the taxation bureaus of various municipalities separately listed on the State plan and sub-bureaus of Offshore Oil Taxation Administration：
In line with related stipulations of the Tax Law， you are hereby notified as follows about how enterprises with foreign investment and foreign enterprises shall pay tax on their foreign currency incomes：
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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
January 20，1993
The tax bureaus of various provinces， autonomous regions and municipalities directly under the Central Government， the tax bureaus of various municipalities separately listed on the State plan， and sub-bureaus of Offshore Oil Taxation Administration：
In order to further promote opening to the outside world and facilitate the attraction of foreign capitals， with approval from the State Council， stipulations are hereby laid down as follows on the levy of consolidated industrial and commercial tax on the incomes gained by foreign-capital and Chinese-foreign equity joint financial institutions （including financial companies）：
Read more…
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
January 20，1993
The tax bureaus of various provinces， autonomous regions and municipalities directly under the Central Government， the tax bureaus of various municipalities separately listed on the State plan， and sub-bureaus of Offshore Oil Taxation Administration：
In order to further promote opening to the outside world and facilitate the attraction of foreign capitals， with approval from the State Council， stipulations are hereby laid down as follows on the levy of consolidated industrial and commercial tax on the incomes gained by foreign-capital and Chinese-foreign equity joint financial institutions （including financial companies）：
Read more…
Measures of the People’s Republic of China on Control over and Taxation for Import and Export Goods of Enterprises with Foreign Invest-ment
Chapter 1 General Principles
Article 1 In order to encourage foreign companies， enterprises and other economic organizations or individuals to come to China and set up Sino-foreign equity joint ventures， Sino-foreign cooperative joint enterprises and foreign enterprises （hereinafter referred to as enterprises with foreign investment）， implement the state industrial policy， develop the national economy， simplify procedures for legal import and export and strengthen customs supervision and control， these Measures are hereby formulated in accordance with the stipulations of the Customs Law of the People’s Republic of China and related laws and regulations.
Article 2 Enterprises with foreign investment shall perform their various duties in accordance with the stipulations of the laws， regulations and measures of the People’s Republic of China. They shall accurately declare at Customs their import and export goods， accept customs supervision and control and enjoy relevant preferential treatment.
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