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Zhong Hua Ren Min Gong He Guo Shui Shou Fa Gui Gong Gao
No.9 (51) September 30,2000
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Notice of the State Council on Issues Concerning the Imposition of Income Taxes upon Enterprises of Sile Proprietorship and Partnership 1
Notice of the State Council Concerning the Printing and Distribution of Several Policies on Encouraging the Development of Industries of software and intergrated circuit 1
Notice on distribution of the third item list of charges or funds which are not subject to business tax (Tax Regulation, No.31,2000) 2
Notice on the exemption of business tax on the refundable life insurance over one year period conducted by insurance corporation (Tax Regulation, No.59,2000) 4
Notice on the exemption of contract tax during the establishment of China Petrochemical Co, Ltd (Tax Regulation, No.55,2000) 4
Notice on the income tax issues related to the Beijing Representative Office of Japan Bank for International and Cooperation (Tax Regulation, No.64,2000) 6
Notice concerning tax issues on the materials imported by the Beijing Representative Office of Japan Bank for International and Cooperation ITax Regulation, No.65,2000) 7
Circular of the State Administration of Taxation on Issuing "Interim Methods Regarding Administration of Tax Inspection Certificate" and Reissuing Tax Inspection Certificates 7
Circular of the State Administration of Taxation on Issuing "Methods for the Assessment and Administration of Taxable Price for Excise Tax on Tobacco (for Trial Implementation)" 9
Circular of the State Administration of Taxation on Suspending the Implementation of the Circular of the State Administration of Taxation on Revising the Circular of the State Administration of Taxation on Rewriting the Notice to the Term "Feed" And Strengthening Administration of VAT Collection and Exemption 17
Circular of the State Administration of Taxation on Collecting Turnover Taxes on Computer Software 18
Circular of the State Administration of Taxation on Business Tax Policy Issues about Financial Institutions of Foreign Capital 18
Circular of the State Administration of Taxation and People's Bank of China on the Standardization of the Detailed List for Depository Interest 20
Circular of the State Administration of Taxation on Business Tax upon Plane Chartering by Air Transportation Enterprises 20
Circular of the State Administration of Taxation on Invoice Claiming and Related Issues for Representative Offices of Overseas Law Firms 21
Circular of the State Administration of Taxation on Business Tax upon Relevant Business of Telecommunications Sector 21
Circular of the State Administration of taxation on Income Tax upon Telecommunications Enterprises 22
Circular of the State Administration of Taxation on tax Accounting Treatment of Expenses for Office Building Construction/Procurement by Rural Credit Co-ops 23
Circular of the State Administration of Taxation about Individual Income Taxation upon Income Obtained by Practitioners in Law Firms 24
Circular of the State Administration of Taxation about Application of Income Tax Law of the P.R.C. for FIEs and FEs 25
Circular of the State Administration of Taxation on Tax Policies for Logistic Reform of Departments and Institutions under the State Council 26
Circular of the State Administration of Taxation on Imposing Turnover Taxes on Financial Leasing Business 30
Additional Circular of the State Administration of Taxation on Abiding Strictly by Financial Disciplines and Rules and Regulations for Turning Tax to and Claiming Refund From National Treasury 30
Circular of the State Administration of Taxation on the Investigation of Revenue Source for Tax on Urban Land Occupation 31
Reply from the State Administration of Taxation about Issues Related to Administration Fees from County-level Joint Cooperatives of Rural Credit Cooperatives 31
Circular of the State Administration of Taxation to Conduct Inspection upon the Implementation of the Rules Related to the Occupation of Cultivated Land 36
Circular of the State Administration of Taxation on Collecting Fees by the Competent Administrations of Collective Enterprises of Light Industry 37
Circular of the State Administration of Taxation on the Payment of Enterprise Income Tax by China Petroleum and Natural Gas Shareholding Company Ltd 38
Circular of the State Administration of Taxation on Conducting Inspection upon the Administration of Special Invoices for VAT 39
Reply from the State Administration of Taxation about Credit of Property Loss and Damage Prior to tax Filing 41
Reply from the State Administration of Taxation on Issues Related to Standard VAT Taxpayers Whose Input Tax Credit Status Is Reinstated 42
Circular of the State Administration of Taxation about Deduction of Donation to China Forestation Foundation Priou to Enterprise Income Tax Payment by Enterprise Income Tax payers 42
Circular of the State Administration of Taxation about Re-distributing Circular of the State Planning Commission on the Selling Price of the Micro Processors of Taxcontrolled Fuel Machines and Card-reading Devices 43
Cecision of levying anti-dumping duty on polyester film (Tariff No. 39206200) from origin of the Korea 44
Notifying of levying preferential duties on goods from origin of the Greenl and and Faroe islands 45
Circular of the Customs General Administration and the Ministry of Finance Concerning the VAT Collection and / or Exemption over the Importation of Officinal Pesticide and Original Pesticide during the Year of 2000 45
Supplementary Circular of the Customs General Administration Concerning the Further Check0out and Consolidation on the Customs Bonded Warehouses 48
Circular of the Customs General Administration on the Procedure for lifting Customs Control on Vehicles Imported duty-free Within the Customs bonded Areas 49
Circular of the Customs General Administration Concerning the Implementation of the Circular on Implementing the Resolution No.1298 of the UNSC by the Ministry of Foreign Affairs 49
Circular of the Customs General Administration on Transmitting 50
Circular of the Customs General Administration Concerning the Imposition of Anti-dumping Duties on Imported Polyester Films Originally Produced in Korea 56

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