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Gazette of the Ministry of Finance of the People's Republic of China
No.4 (38) March  1,2002
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Circular of the State Council concerning Printing and Distribution of the Reforming Programs of Share of Incomes from Income Tax 5
Circular of the Ministry of Finance, the State Administration of Taxation, and the General Administration of Customs concerning Issues about Preferential Tax Policies on Development of the Vase Western Regions of China 7
Circular of the Ministry of Finance and the State Planning Commission concerning Issues about the Planning and Management of Bank Credits Extended under the Sino-Gernan Financial Cooperation Project 8
Circular of the Ministry of Finance concerning Printing and Distribution of the Provisional Rules on the Annual Check-up of Accountant Forms 10
Circular of the Ministry of Finance concerning Printing and Distribution of the Rules on the Management of Ratification of Appraised State-owned Assets 14
Circular of the Ministry of Finance concerning Printing and Distribution of the Rules on the Management of Registration of Appraised State-owned Assets 16
Circular of the Ministry of Finance concerning Printing and Distribution of Random Examination of Appraised State-owned Assets 19
Circular of the Ministry of Finance concerning Issues about Confirmation of the Incomes of Financial Institutions from Pledged Assets Taken over and Disposed of 21
Circular of the Ministry of Finance concerning Printing and Distribution of the Regulations on the Accounting Practice of Insurance Companies for Investment-linked Products 22
Circular of the Ministry of Finance, the State Administration of Taxation, and the Ministry of Foreign Trade and Economic Cooperation concerning the Exemption of Value-added Taxes from Materials Purchased in China for Projects Launched with Gratuitous Aids from Foreign Governments and International Bodies 27
Circular of the Ministry of Finance and the State Administration of Taxation concerning the Increase of the Credit Rate of the Input Tax on Farm Produce 27
Circular of the Ministry of Finance concerning Shortening of the Time Limit for Financial Institutions to Calculate Interest Receivable 30
Circular of the Ministry of Finance concerning Implementation of the Circular of the General Office of the State Council on Transmission of the Opeinions of the Ministry of Finance about Reform of the Model of Administrative Management of State-owned Assets Appraisal and Enhancement of Supervision over and Their Appraisal 31
Circular of the Ministry of Finance concerning Printing and Distribution of the Provisional Rules on the Sharing of Enterprise Income Taxes from Enterprises Doing Business on a Trans-regional Basis and Paying Them in a Centralized Way between the Regions Involved 34
Circular of the Ministry of Finance concerning Revising of the Contents of the Expenditure Accounting of Institutional Units 34
Circular of the Ministry of Finance and the Peiple's Bank of China Concerning Inclusion of the Incomes of Charges Collected by Public Security and Other Departments in the Budget Management 36
Circular of the Ministry of Finance and the People's Bank of China concerning Issues about Strengthening the Management of Special Accounts of Financial Subsidiary Funds for Social Security Purpose 38
Circular of the Ministry of Finance concerning Issues about Strengthening the Disposal of Assets and the Management of Financial Affairs among Financial Asset Management Companies 41
Circular of the Ministry of Finance and the State Administration of Taxation concerning Extension of the Time Limit for Implementing the Policy on Preferential Value-added Tax Treatment to Import Patent, Raw Pesticide and Intermediate 42
Circular of the Ministry of Finance and the State Administration of Taxation concerning Further Implementation of the Rules on Tax Credit and Refund for Export Goods 42
Circular of the Ministry of Finance and the State Administration of Taxation concerning Confirmation of Oil (or Gas) Exploration and Development Projects in Designated Offshore and Land Areas by China National Oil and Natural Gas Group Corporation in 2001 45
Supplementary Circular of the Ministry of Finance, the People's Bank of China and the State Administration of Taxation concerning Issues Cropping up from Reform of Income Tax Sharing 47
Circular of the Ministry of Finance concerning Issues about Payment into the Treasury of Financial Incomes Earned by the Financial Supervisors Office from Supervision and Inspection 48

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