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Latest regulations: Circular of the State Council on the implementation of the transitional preferential policies of the Law of PRC on the Enterprise Income Tax.     Circular of the State Council on the implementation of the transitional preferential policies for the newly-established new & high-tech enterprises in the special economic zones and Shanghai Pudong New Area     

  Taxation
· Notice of the State Administration of Taxation on Relevant Issues concerning Refund of Enterprise Income Tax to Foreign Investors for Reinvestments
· Reply of the State Administration of Taxation on Relevant Issues concerning the Tax Refund on Reinvestment by Foreign Investors
· Notice of the State Administration of Taxation on the Issue concerning the Handling of Relevant Income Tax of Enterprises with Foreign Investment for Their Internal Disposal of Assets
· Supplementary Notification of State Administration of Taxation on the Issues of Strengthening the Administration of Value Added Tax Collection of Newly-established Trade and Commercial Enterprises
· Urgent Notification of State Administration of Taxation on the Issues of Strengthening the Administration of Value Added Tax Collection of Newly-established Trade and Commercial Enterprises
· Circular on the Relevant Policies of Enterprises Income Taxes on the Purchase of Home-made Equipment by Foreign Funded Enterprises and Foreign Enterprises
· Notice on Printing and Distributing the Interim Measures for Applications by Chinese Residents (Nationals) for Launching Tax Negotiation Procedures
· Measures for Examining and Approving the Advance Recovery of Investments by Foreign Partners of Chinese and Foreign Cooperative Joint Ventures
· Circular on the Policy of the City Maintenance and Construction Tax and Educational Surtax Relating to Such Measures as “Collection before Return” for the Value-added Tax, Business Tax and Consumption Tax
· Trial Measures for the Surety for Tax Payment
· Notice of the State Administration of Taxation on Some Issues Regarding the Credit of Enterprise Income Tax Against the Investment of Foreign-funded Enterprises and Foreign Enterprises in Purchasing Home Made Products
· Interpretation of Favorable Details of Tax Refund for the Purchase of Home-made Equipment for Foreign-funded Projects
· Circular of the State Administration of Taxation and the Ministry of Commerce on the Examination and Approval Procedures of Income Tax Reduction and Exemption for Technology Importing Enterprises
· Supplementary Circular of the Ministry of Finance and the State Administration of Taxation on Some Specific Issues concerning the Tax Refund (Exemption) on Exported Goods
· Interpretation of Policy of Expanding the Scope of Offset for Value Added Tax
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