Official Reply of the State Administration of Taxation on Value Added Tax Relating to Repair and Replacement Business Accepted from Abroad by Enterprises with Foreign Investment
The Administration of State Taxation of Xiamen City:
“The Report for Requesting Instructions on Exemption of Value Added Tax relating to Repair and Replacement Business Accepted from Abroad by Newly Established Enterprises with Foreign Investment” (XiaGuoShui [2000] No.40), as submitted by your Administration has been received. According to your Report, enterprises with foreign investment established before January 1, 1994 are, in accordance with relevant provisions of the Circular of the State Administration of Taxation on Taxation of Goods Exported by Enterprises with Foreign Investment (GuoShuiFa [1999] No.189 ), exempted from value added tax on their incomes received from airplane repair and replacement business accepted from abroad, and given refund of value added tax already levied on spare parts and materials; there are, however, no definite provisions concerning taxation on similar business taken by enterprises with foreign investment that were established after January 1, 1994. In this regard, this Reply is hereby made after due consideration as follows:
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Circular of the Ministry of Finance on Continuous Implementation of Licence Management for the Assets Appraisal Institution with the Undertaking of Securities
The finance departments (bureaus), the bureaus (offices) of state-owned assets, the institutes of certified public accountants, the associations of assets appraisal and relevant assets assessment institutions of various provinces, autonomous regions and municipalities directly under the Central Government:
In order to strengthen the management of the assets assessment of securities, the Ministry of Finance and the China Securities Regulatory Commission continue to implement the licence management for the assets appraisal institutions with the undertaking of securities.
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Circular of the Ministry of Foreign Trade and Economic Cooperation, the Ministry of Information Industry, the State Administration of Taxation, the General Administration of Customs, the State Administration of Foreign Exchange and the National Bureau of Statistics Concerning Relevant Questions about Software Export
The commissions (departments, bureaus) of economic and trade of various provinces, autonomous regions, municipalities directly under the Central Government, municipalities separately listed on the State plan, the departments (bureaus, offices) of information industry, the state taxation bureaus, the local taxation bureaus, the bureaus of foreign exchange, the statistics bureaus, Guangdong branch of the General Administration of Customs, all customs directly under the General Administration of Customs, Xinjiang corps of production and construction, all offices of commissioners and chambers of commerce of mechanical and electrical products:
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Supreme People’s Court, People’s Courts Subjecting Rights in Registered Trademarks to Property Preservation Interpretation
The following Interpretation concerning relevant issues in people’s courts subjecting rights in registered trademarks to property preservation measures, is issued in order that property preservation measures against the rights in registered trademarks are carried out correctly and to avoid duplication of preservation.
Article 1 When a people’s court adopts property preservation measures pursuant to relevant provisions of the Civil Procedure Law, and such measures need to be carried out against the rights in a registered trademark, it shall send a notice to assist in execution to the Trademark Office of the State Administration for Industry and Commerce (TMO). The notice shall state the name, registrant and registration certificate number of the registered trademark against which the people’s court is requesting assistance in execution from the TMO, the term of preservation and the particulars of the preservation for which assistance in execution is requested, including such matters as prohibiting the assignment or deregistration of the registered trademark, the amendment of the registered particulars, the registration of a pledge of the trademark rights, etc.
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Circular of the Ministry of Finance and State Administration of Taxation on Levying Income Tax on Royalties Received by Foreign Enterprises from Transferring Software relating to Postal and Telecommunication Equipment
The Finance Department (Administration) of every province, autonomous region, municipality directly under the Central Government and municipality separately listed on the State plan, and the Administration of Local Taxation of Guangdong province, Hainan province and Shenzhen city:
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Circular of the Ministry of Foreign Trade and Economic Cooperation, the Ministry of Information Industry, the State Administration of Taxation, the General Administration of Customs, the State Administration of Foreign Exchange and the National Bureau of Statistics Concerning Relevant Questions about Software Export
The commissions (departments, bureaus) of economic and trade of various provinces, autonomous regions, municipalities directly under the Central Government, municipalities separately listed on the State plan, the departments (bureaus, offices) of information industry, the state taxation bureaus, the local taxation bureaus, the bureaus of foreign exchange, the statistics bureaus, Guangdong branch of the General Administration of Customs, all customs directly under the General Administration of Customs, Xinjiang corps of production and construction, all offices of commissioners and chambers of commerce of mechanical and electrical products:
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Circular of the Ministry of Foreign Trade and Economic Cooperation (MOFTEC) on Cancellation of the Examination and Approval for the Establishment of Branches of International Forwarders in already Approved Operating Areas
Commissions (departments, bureaus) of foreign trade and economic cooperation of various provinces, autonomous regions, municipalities directly under the Central Government and municipalities separately listed on the State plan; Shenzhen Bureau of Transportation:
To simplify the procedures of examination and approval and to accelerate the network building of international forwarders, MOFTEC decides to replace the examination and approval system for the establishment of branches of international forwarders (hereinafter referred to as forwarders) in already approved operating areas with a registration system as of today. It is hereby noticed as follows:
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Circular of the State Council on Income Tax Reduction on Foreign Enterprise Income from Interest Etc. Originated in China
The people’s governments of various provinces, autonomous regions and municipalities directly under the Central Government, each ministry and commission and each directly subordinate institution of the State Council:
In accordance with provisions in Article 19 of the Law of the People’s Republic of China on Income Tax of Enterprises with Foreign Investment and Foreign Enterprises, for the promotion of fair taxation and the development of economy of the central and western regions of the country, this circular on issues concerning levying business income tax on foreign enterprise income from interest, rent and royalties acquired in China is made as follows:
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Official Reply of the State Administration of Taxation Concerning the Credit of Business Income Tax of Enterprises with Foreign Investment and Foreign Enterprises Purchasing Domestic Equipment
The state taxation bureau of Guangdong:
The Request for a Instruction on Issues Concerning The Credit of Business Income Tax of Enterprises with Foreign Investment and Foreign Enterprises Purchasing Domestic Equipment has been received. The reply for issues of the Implementation of the Measures for the Administration of the Credit of Business Income Tax of Enterprises with Foreign Investment and Foreign Enterprises Purchasing Domestic Equipment (hereafter as the Measures for the Administration) promulgated by the State Administration of Taxation commission is as follows:
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Supplementary Circular of the State Administration of Taxation on the Circular of the State Administration of Taxation on the Settlement for the Taxpayers Obtaining the False Special Invoice of Value-added Tax without Acknowledgement
The local taxation bureaus and the taxation bureaus of province, autonomous region, municipality directly under the Central Government and municipality separately listed on the State plan:
In order to implement the Circular of the State Administration of Taxation on the Handling of Drawing the False Added-value Invoice by the Taxpayers (GuoShuiFa [2000] No.134 , hereinafter referred to No.134 document) strictly and crack down the activity of drawing the false added-value special invoice and protect the legitimate rights and interests of taxpayers, the relative issues are clarified as follows now:
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