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Gazette of the Ministry of Finance of the People's Republic of China
No.5 (5) September 1,2000
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Circular of the Ministry of Finance and the State Administration of Taxation concerning Policy Issues about the Income Taxes on Donations by Enterprises and Other Social Forces to the Red Cross Undertakings 5
Circular of the Ministry of Finance, the State Administration of Taxation and the People's Bank of China concerning Stipulations on the Taxation of Export of Gold with Quotas 5
Circular of the Ministry of Finance and the State Administration of Taxation on the Announcement of the (third) List of Items to Be Exempted from Business Tax 6
Circular of the Ministry of Finance and the State Administration of Taxation on Exemption of the Business Tax of Premium-return Personal Insurance for More Than One Year Introduced by Insurance Companies 8
Circular of the Ministry of Finance on the Introduction and Popularization of the System of Open Administration among Financial Offices of Township Governments across the Whole Country 10
Circularof the Ministry of Finance on the Compilation of Budgets for Central Government Departments for the Year 2001 12
Circular of the Ministry of Finance on the Inclusion of Certain Administration Charges and Government Funds into Budget Management 15
Circular of the Ministry of Finance on the Printing and Distribution of the Rules on the Management of Special Appropriations by the Central Government to Local Governments 18
Circular of the Ministry of Finance, the Prople's Bank of China, the State Administration of Taxation, the State Economic and Trade Commission, and the State Domestic Trade Administration on Issues concerning the On-account and Pause of the Policy Losses Suffered by Circulation Enterprises Experimenting the Material Agent System before Their Start of the Experiments 21
Letter from the Ministry of Finance about Issues concerning the Attachment of Examination and Approval Opinions to Final Accounts of Completed Large and Medium-sized Basic Construction Projects at the Central Level 24
Circular of the Ministry of Finance, the State Planning Commission and the State Bureau of Grain on Issues concerning the Management of the Funds Earmarked for the Construction of State Granaries with a Total Capacity of 10 Billion Kilograms 25
Circular of the Ministry of Finance on the Check-up of the 1999 Financial Reports of Foreign-funded Enterprises 27
Circular of the Ministry of Finance on Issues concerning Application of Foreign Government Loans for the Construction of Small Industrial Projects 28
Circular of the Ministry of Finance on Issues concerning the Establishment of Branches by Public Accountant Firms 29
Circular of the State Council Leading Group on Cleaning up and Rectification of the Economic Appraisal and Certification of Social Intermediary Institutions concerning Further Clarification on the Scope of Cleaning up and Rectification of the Economic Appraisal and Certification of Social Intermediary Institutions 30
Circular of the Ministry of Finance on the Printing and Distribution of the Regulations on the Readjustment of Certain Proportions of Funds Invested in Comprehensive Agricultural Development Projects 31

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