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Gazette of the Ministry of Finance of the People's Republic of China
No.1 (1) July 1,2000
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Supplementary Circular of the Ministry of Finance and the State Administration of Taxation on Issues concerning the Collection and Management of Enterprise Income Taxes from Shareholding Companies and the Classification of Their Incomes 7
Circular of the Ministry of Finance, the General Administration of Customs, the State Administration of Taxation and the National Tourism Administration concerning the Printing and Distribution of the Asking for Instructions about Taking Further Steps to Centralize the Management of Tax Exemption Business 8
Circular of the Ministry of Finance and the State Administration of Taxation on Issues concerning the Imposition of Value-added Taxes upon Small Enterprises Being Shifted from Chemical Fertilizer Production to Urea and Other Products 8
Circular of the Ministry of Finance concerning the Printing and Distribution of The Enterprise Accounting Criteria-and Contingent Transactions 12
Circular of the Ministry of Finance concerning the Printing and Distribution of The Rules of Management of Qualification for Engagement in Accounting 28
Circular of the Ministry of Finance concerning the Printing and Distribution of The Supplementary Provisions on Accounting Measures for the Housing Public Reserve Fund 33
Circular of the Ministry of Finance and China Securities Regulatory Commission concerning the Printing and Distribution of The Measures on the Management of Licenses of Certified Accountants Engaging in Securities and Futures Business 34
Circular of the Ministry of Finance, the State Economic and Trade Commission, and the Ministry of Labour and Social Security concerning the Printing and Distribution of The Rules on the Calculation and Affirmation of the Results of Maintenance and Multiplication of the Value of State-owned Capital 43
Table of Organizational Setup of the Ministry of Finance and the Serial Numbers of Documents Issues by the Departments (Bureaux) and the Ministry after the Restructuring of the Ministry of Finance 48

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