Circular of the State Administration of Taxation on Sorting out and Checking the Preferential Policies on Enterprise Income Tax and the Implementation Thereof
In order to implement the requirements of the National Conference for Revenue Increase and Expenditure Reduction， carry out the uniform deployment of the State Administration of Taxation and strengthen the administration on the collection of enterprise income tax， we have decided to sort out and check the preferential policies on enterprise income tax and the implementation thereof. We hereby give our notice as follows regarding the relevant work requirements：
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Regulations on the Administration of Business Sites of Internet Access Services
Article 1 The present Regulations have been formulated to strengthen the administration of business sites of Internet access services， to regulate the business actions of the operators， to safeguard the legal rights and interests of the public and the operators， to guarantee the healthy development of the business activities of Internet access services and to promote the building of socialist spiritual civilization.
Article 2 Business sites of Internet access services in these Measures shall mean the sites of a profit-making nature， such as network bars， computer lounges etc， which provide the public with Internet access services through computer and other equipment.
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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
Local tax bureaus of the provinces， autonomous regions， municipalities directly under the Central Government and municipalities separately listed on the State plan：
It has been found that， for a period of time， some localities have applied the method of collection of individual income tax upon verification for the whole trade of law firms， the tax burden verified is obviously lower that the statutory tax burden. This kind of doing has failed to comply with the Circular of the State Council on Approving and Transmitting the Opinions of the State Administration of Taxation on Strengthening the Administration of Tax Collection and Reinforcing the Tax Payment by Self-assessment of Individual Private Businesses （GuoFa [1997] No.12）， is likely to lead to unfair tax burden and is adverse to brining into play the role of individual tax in adjusting the high incomes. In order to strengthen the administration of collection of individual income tax of the investors of laws firms and other intermediary agencies， the relevant issues are notified as follows：
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Administration of Disclosure of Information on the Change of Shareholdings in Listed Companies Procedures
Article 1 These Procedures are formulated in accordance with the Company Law， the Securities Law and other laws and related administrative regulations in order to standardize disclosure of information on the change of shareholdings in listed companies， supervise performance of parties with obligations of information disclosure on the change of shareholdings in listed companies as required， protect the lawful rights and interests of investors and safeguard the normal order of the securities market.
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Administration of the Takeover of Listed Companies Procedures
Article 1 These Procedures have been formulated in accordance with the Company Law， the Securities Law and other laws and relevant administrative regulations in order to regulate activities related to the takeover of listed companies， promote optimized allocation of securities market resources， protect the lawful rights and interests of investors and safeguard the normal order of the securities market.
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Several Questions on the Application of Law in Trial of Trademark Civil Dispute Cases Interpretation
In order to correctly try trademark dispute cases， and in accordance with the provisions of laws such as the PRC， Civil Law General Principles， the PRC， Contract Law， the PRC， Trademark Law， the PRC， Civil Procedure Law， etc.， the following interpretations are made regarding several issues relating to the application of the law：
Article 1 The following acts constitute acts causing other harm to another’s exclusive right to use a registered trademark as set out in Item （5） of Article 52 of the Trademark Law：
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Circular of the State Administration of Taxation on Sorting out and Checking the Preferential Policies on Enterprise Income Tax and the Implementation Thereof
In order to implement the requirements of the National Conference for Revenue Increase and Expenditure Reduction， carry out the uniform deployment of the State Administration of Taxation and strengthen the administration on the collection of enterprise income tax， we have decided to sort out and check the preferential policies on enterprise income tax and the implementation thereof. We hereby give our notice as follows regarding the relevant work requirements：
I. The Significance to Fully Recognize the Sorting out and Checking of the Preferential Policies on Enterprise Income Tax and the Implementation Thereof
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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
The finance departments （bureaus）， state tax bureaus and local tax bureaus of the provinces， autonomous regions， municipalities directly under the Central Government， municipalities separately listed on the State Plan， and the finance bureau of Xinjiang Army Corps of Production and Construction：
In order to further encourage the development of software and integrated circuit （IC） industries， the supplementary notice on the relevant preferential tax policies is hereby made as follows upon approval of the State Council and in accordance with the relevant provisions of the existing tax law：
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Administration of Disclosure of Information on the Change of Shareholdings in Listed Companies Procedures
Article 1 These Procedures are formulated in accordance with the Company Law， the Securities Law and other laws and related administrative regulations in order to standardize disclosure of information on the change of shareholdings in listed companies， supervise performance of parties with obligations of information disclosure on the change of shareholdings in listed companies as required， protect the lawful rights and interests of investors and safeguard the normal order of the securities market.
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Regulations on Administration of Foreign-Invested Construction and Engineering Design Enterprises
The Ministry of Construction of the People’s Republic of China
The Ministry of Foreign Trade and Economic Cooperation of the People’s Republic of China
Decree No. 114
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