Circular of the State Economic and Trade Commission, the Ministry of Foreign Trade and Economic Cooperation and the General Administration of Customs on Partially Altering Commodity Lists of Import Product of Processing Trade in Restriction
The Economic and Trade Commission and Foreign Trade Committee of the provinces, autonomous regions, municipalities directly under the Central Government, municipalities separately listed on the State plan and production and construction crops of Xinjiang, Guangdong branch of the General Administration of Customs, customs directly under the General Administration of Customs and relevant departments of State Council:
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Circular of the State Administration of Foreign Exchange on Regulating the Authorization for Examining and Approving External Guarantee Performance
Each branch of State Administration of Foreign Exchange (SAFE), Beijing, Chongqing Foreign Exchange Administration Department, the branch of Dalian, Qingdao, Ningbo, Xiamen and Shenzhen SAFE:
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Circular of the General Administration of Customs on Laws Applicable to Cases of Illegal Practices Involving Cotton Stalled in Customs Warehouses for Processing Trade in Deciding the Appropriate Administrative Penalty
Guangdong Customs and all customs directly under the General Administration of Customs:
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Circular of the General Administration of Customs on Adding the Methods of Customs Supervision
Guangdong Customs Bureau and all Customs directly under the General Administration of Customs:
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Circular of the State Administration of Taxation on Printing and Distributing the Measures Concerning Business Income Tax Credit on the Investment of Enterprises with Foreign Investment and Foreign Enterprises by Way of Purchasing Homemade Equipment
In order to implement the policy of the income tax credit on the investment of enterprises with foreign investment and foreign enterprises by way of purchasing homemade products, and to enhance the regulation and examination in this regard, the State Administration of Taxation has formulated the following Measures Concerning Business Income Tax Credit on the Investment of Enterprises with Foreign Investment and Foreign Enterprises by way of Purchasing Homemade Products in accordance with the Circular on Several Issues on the Business Income Tax Credit on the Investment of Enterprises with Foreign Investment and Foreign Enterprises by Way of Purchasing Homemade Products jointly promulgated by the Ministry of Finance and the State Administration of Taxation. You are requested to abide by the following measures, and should there be any questions arising from practice, please inform the State Administration of Taxation.
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Circular of State Administration of Taxation Concerning the Issue of Handling the Taxation of Enterprises with Foreign Investment and Foreign Enterprises Engaged in Consulting Businesses
In recent years, numerous accounting, auditing, consulting and law firms outside of China (hereinafter collectively cited as “Consulting Enterprises Outside of China”) have entered into China to engage in businesses such as taxation, accounting, auditing, law, consultation, etc. (hereinafter referred to as “Consulting Businesses”). Some of them have established enterprises with foreign investment which are specially engaged in Consulting Businesses in China. Others have set up their agencies in China. Depending on the particularities of the businesses, some Consulting Enterprises Outside China participated in consulting activities within China; some directly sent their staff to conduct business in China, and others did so jointly with enterprises with foreign investment and agencies within China. In order to regulate the taxation administration, we now pronounce as follows with regard to the issue of handling the taxation on the income derived by the enterprises with foreign investment, agencies and consulting enterprises which are engaged in Consulting Businesses within China:
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Circular of the State Administration of Taxation on Printing and Distributing the Measures Concerning Business Income Tax Credit on the Investment of Enterprises with Foreign Investment and Foreign Enterprises by Way of Purchasing Homemade Equipment
In order to implement the policy of the income tax credit on the investment of enterprises with foreign investment and foreign enterprises by way of purchasing homemade products, and to enhance the regulation and examination in this regard, the State Administration of Taxation has formulated the following Measures Concerning Business Income Tax Credit on the Investment of Enterprises with Foreign Investment and Foreign Enterprises by way of Purchasing Homemade Products in accordance with the Circular on Several Issues on the Business Income Tax Credit on the Investment of Enterprises with Foreign Investment and Foreign Enterprises by Way of Purchasing Homemade Products jointly promulgated by the Ministry of Finance and the State Administration of Taxation. You are requested to abide by the following measures, and should there be any questions arising from practice, please inform the State Administration of Taxation.
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Circular of the General Administration of Customs on Adding the Methods of Customs Supervision
Guangdong Customs Bureau and all Customs directly under the General Administration of Customs:
In Accordance with the relevant provisions of the Circular of the General Office of the State Council on Transmitting the Comments by the State Economic and Trade Commission and Other Relevant Government Agencies on Further Improving the Deposit Account System for Processing Trade (GuoBanFa [1999] No.35) and in the Measures of Customs Supervision in Bonded Areas, the General Customs Administration decides to specify a customs supervision code for finished products of processing trade produced in bonded areas and sold to non-bonded areas with approval. Notified as follows are some relevant issues:
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Circular of the State Administration of Taxation on the Modification for the Circular of the State Administration of Taxation on Controlling the Range of Use the Value-added Tax Invoice Strictly
It is reported recently from some areas that the relevant regulations of Circular on the Controlling the Range of Use of the Added-value Tax Special Invoice by the State Administration of Taxation (GuoShuiFa [1995] No.85 ) have not met the need of the present usage of the added-value invoice. Through study, the original notice is revised as follows now:
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Trademark Office of the State Administration for Industry and Commerce, Several Questions Concerning Applications for the Recognition of Well-known Trademarks Circular
To the Administrations for Industry and Commerce of each province, autonomous region, municipality directly under the central government and municipality with independent development plans:
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