Circular of the State Administration of Taxation concerning the Distribution of the Supervision and Inspection Program for the Review and Examination of Preferential Tax Policies for Development Zones
State tax and local tax bureaus of all provinces， autonomous regions， municipalities directly under the Central Government and municipalities with independent budgetary status：
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Measures for the Administration on Consolidated Financial Statements in Conducting Supervision Over Foreign-funded Banks
Article 1 The present Measures are hereby formulated for the purpose of implementing the Banking Supervision Law of the People’s Republic of China and the Regulations of the People’s Republic of China on the Administration of Foreign-funded Financial Institutions and other laws and regulations， for the purpose of regulating the supervision over the consolidation of financial statements and implementing effective risk supervision.
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Administration of Foreign-invested Advertising Enterprises Provisions
Article 1 These Provisions are formulated in accordance with laws and administrative regulations regarding administration of foreign investment and advertising in order to strengthen administration of foreign-invested advertising enterprises and promote the healthy development of the advertising industry.
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PRC Customs Supervision and Administration of Processing Trade Goods Procedures
Article 1 These Procedures are formulated in accordance with the PRC， Customs Law and other relevant laws and administrative regulations in order to promote the healthy development of processing trade and to standardize the administration of processing trade goods by customs.
Article 2 These Procedures shall apply to procedures for the record filing， import and export customs declaration， processing， supervision and administration， and record verification and cancellation of processing trade goods.
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PROVISIONS ON ADMINISTRATION OF FOREIGN INVESTMENT IN INTERNATIONAL MARITIME TRANSPORTATION
Article 1 These Provisions are formulated in accordance with the Regulations of the People’s Republic of China on International Maritime Transportation （hereinafter referred to as the Maritime Transportation Regulations） and the relevant laws and administrative regulations of the People’s Republic of China on foreign investment， for the purposes of regulating the establishment of foreign-funded enterprises by foreign investors to engage in international maritime transportation business and auxiliary business relating thereto and safeguarding the lawful rights and interests of Chinese and foreign investors.
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Decree of the State Administration of Taxation
Rules on Taxation Administrative Review （interim） ， deliberated and adopted at the first executive meeting of the State Administration of Taxation on January 17th， 2004， are hereby promulgated and shall be put in force as of May 1st， 2004.
Xie Xuren， Director of the State Administration of Taxation
February 24th， 2004
Rules for Taxation Administrative Review （interim）
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Notice of the Ministry of Finance and the State Administration of Taxation on Education Tax Policies
The finance offices or bureaus， the administrations of state taxation and local taxation of all provinces， autonomous regions， municipalities directly under the Central Government， and cities directly under state planning， and the finance bureau of Sinjiang Production and Construction Corporations：
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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
Finance offices or bureaus and administrations of local taxation of all provinces， autonomous regions， and municipalities directly under the Central Government， and cities directly under state planning， and finance bureau of Xinjiang Production and Construction s：
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Decree of the General Administration of Customs of the People’s Republic of China
The Measures of the Customs of the People’s Republic of China for the Administration of Small Vessels Coming from and Going to Hong Kong and Macao and the Cargoes and Articles on them were adopted at the executive meeting of the General Administration of Customs on January 1st， 2004， which are hereby promulgated and shall be implemented as of March 15th， 2004. The Measures of the Customs of the People’s Republic of China for the Supervisory Administration of Small Vessels Going between Hong Kong and Macao and the Cargoes and Articles on them （Decree No. 68 of the General Administration of Customs） and the Measures of the General Administration of Customs of the People’s Republic of China for the Administration of the Registration and Record Keeping of Small Vessels Coming from and Going to Hong Kong and Macao （Decree No. 69 of the General Administration of Customs of the People’s Republic of China shall be repealed at the same time.
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Notice of the State Administration of Taxation on the Issues concerning Further Strengthening the Administration on the Collection of Stamp Tax
The bureaus of local taxation of all provinces， autonomous regions， municipalities directly under the Central Government and cities directly under the State planning：
Since the stamp tax came into practice in 1988， the local tax organs of all levels have been continuously strengthening the administration on its collection and have formulated effective measures for collection according to the local conditions， thus ensuring the steady growth of the income from stamp tax. However， with the establishment and development of the market economy of our country and the promulgation and implementation of the new Law of the People’s Republic of China on the Administration of Tax
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