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Zhong Hua Ren Min Gong He Guo Shui Shou Fa Gui Gong Gao
No.1 (67) January  30,2002
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Circular of Ministry of Finance and State Administration of Taxation on issues regarding "interim provisions on exempting exclusive for the handicapped products from import taxes" 1
Circular of Ministry of Finance and State Administration of Taxation on VAT policy on some resources-using product and other products 1
Circular of Ministry of Finance on import tax policy on auto-unloading larry car with a carrying capacity of 172 ton which is used in strip coal mine at Anjialing of Pingshuo 3
Circular of Ministry of Finance and State Administration of Taxation on derating consumption tax on light cars such as Buick and Santana. 3
Circular of Ministry of Finance and State Administration of Taxation on increasing the export tax refund rate on cotton yarn, calico and their products. 5
Circular of the Ministry of Finance, the People's Bank of China and the State Administration of Taxation about Refunding out of the National Treasury after Over-payment of Tax and Interest Due 5
Circular of the State Administration of Taxation and the State Administration of Foreign Exchange about Taxation of Shipping Income of Foreign Shipping Companies and Administration of Cross-border Payment in International Shipping 6
Circular of the State Administration of Taxation about Strengthening Assessment and Evaluation of VAT Payment by Commerce and Trade Enterprises 7
Circular of the State Administration of Taxation about Enterprise Income Tax Related to Real Estate Development by Foreign Investment Enterprises 17
Reply from the State Administration of Taxation about Deduction of Compensation Paid to Employees of Enterprises before Paying Enterprise Income Tax 18
Circular of the State Administration of Taxation about Deducting Management Fees by Competent Administrative Bodies of Collective Enterprises of Light Industry 19
Reply from the State Administration of Taxation about Issues Related to Tax Refunding to Foreign Investment Enterprises Purchasing Domestic Equipment 19
Reply from the State Administration of Taxation about Exempting Consumption Tax upon Sales of Tobacco Purchased by Tobacco Manufacturing Enterprises 20
Circular of the State Administration of Taxation about Tax Refunding Related to Products of Polycarbonate etc. 20
Notice of concerning the tariff scheme of 2002 21
Notice of concerning the tariff rate of the film of science and studying 52
Notice of ending special tariff concerning some imports from Japan 53
Notice of concerning the applying tariff rate from the member of WTO but having no bilateral contract with China 55
Circular of the Customs General Administration on implementing the Import and Export Tariff Schedules in 2002 56
Urgent Circular of the Customs General Administration about implementation of the WTO Agreement on Customs valuation. 57
Bulletin No. 21, 2001 of the Customs General Administration, PRC. 58
Bulletin No. 22, 2001 of the Customs General Administration, PRC. 62
Edict No. 90 of the Customs General Administration, PRC. 63
Edict No. 94 of the Customs General Administration, PRC. 67
Edict No. 95 of the Customs General Administration, PRC. 69

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