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Introduction |
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7
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Decree No. 1 of the State Administration of Taxation |
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8
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The Implementation Methods of Stipulating for Departmental Rules and Regulations concerning Taxation |
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8
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Notice of the State Administration of Taxation, the State Administration of Quality Supervision, Inspection and Quarantine and the Ministry of Foreign Trade and Economic Cooperation on Further Improving Installation of Tax Monitoring Device on Gas Pumps and Enhancing Anti-explosion of Gas Pumps |
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9
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Notice of the State Administration of Taxation on the Printing and Distribution of the "2002 Agricultural Tax Guide" |
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10
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Notice of the State Administration of Taxation and the People's Bank of China on Amending Tax Withholding Return and Consolidated Filing Return for Individual Income Tax Levied on Interest Derived from Deposits |
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13
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Notice of the State Administration of Taxation on the Scope of Tax Levy and Collection concerning the Reform of Income Tax Sharing System |
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16
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Notice of the State Administration of Taxation on the Printing and Distribution of the "Administrative Measures of Business Tax Filing for Financial and Insurance Industry" |
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17
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Notice of the State Administration of Taxation on Relevant Issues concerning General Taxpayer Losing Special Value-added Tax Invoice Issued by Anti-tax falsification System |
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33
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Notice of the State Administration of Taxation on the Printing and distribution of the "Rules for Tax Administration on Tax Exemption, Credit and Refund to Exports by Manufacturers (for trial implementation)" |
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35
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Notice of the State Administration of Taxation on the Levy and Collection of Business Tax on Loan |
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50
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Notice of the Ministry of Finance, the State Administration of Taxation and the Ministry of Foreign Trade and Economic Cooperation on the Implementation of Value-added Tax Exemption on Purchases Made within China by Donation Projects of Foreign Governments or International Organizations |
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50
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Notice of the Ministry of Finance and the State Administration of Taxation on Extending the Time Limit of Application of Incentive Import Value-added Tax Policies Designed for Raw and Intermediate Products of Pesticide |
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53
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Notice of the Ministry of Finance and the State Administration of Taxation on Further Promoting Application of Tax Exemption, Credit and Refund concerning Exports |
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53
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Notice of the Ministry of Finance and the State Administration of Taxation on Raising Input Tax Credit Rate for Agricultural Produce |
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55
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Notice of the Ministry of Finance and the State Administration of Taxation on the Relevant Preferential Tax Policies Designed for the Installation of Tax Monitoring Devices on Gas Pumps |
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55
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Notice of the Ministry of Finance and the State Administration of Taxation on Adjusting Applicable Tax Rate of Iron Ore Resource to Associated Metallurgical Enterprises |
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56
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Notice of the Ministry of Finance and the State Administration of Taxation on Relevant Issues concerning the Levy and Collection of Enterprise Income Tax and Revenue Sharing with respect to Debt-into-equity Enterprises and Stock Enterprises |
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56
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Notice of the Ministry of Finance and the State Administration of Taxation on Zero-rating Cotton Export |
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56
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Notice of the Ministry of Finance and the State Administration of Taxation on Issues concerning the Implementation of an Enterprise Income Tax Levy or Exemption on Interest Derived through the Trial Implementation of Net Price Transaction of Treasury Bonds |
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57
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Supplementary Notice of the Ministry of Finance, the People's Bank of China and the State Administration of Taxation on Relevant Issues concerning the Reform of Income Tax Revenue Sharing System |
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57
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Notice of the Ministry of Finance and the State Administration of Taxation on Issues of Sharing Revenue Derived from 3% Local Income Tax Paid by Foreign Investment Enterprise and Foreign Enterprises |
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58
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Official Response of the State Administration of Taxation on Issues concerning the Handling of Relevant Income Tax on Interest Receivable by Foreign funded Financial Institutions |
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59
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Notice of the State Administration of Taxation on Relevant Issues concerning the Apportionment of Management Expenses Incurred by Foreign Bank Headquarters to Its Branches |
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59
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Official Response of the State Administration of Taxation on Issues concerning value-added Tax Policies Designed for Enterprises Engaged in Scrapped Vehicle Recycle Business |
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60
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Notice of the State Administrative of Taxation on Issues concerning Enterprise Income Tax Payment by Enterprises Attached to the State Postal Administration |
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60
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Official Response of the State Administration Taxation on Issues concerning Foreign Bank Branches Paying Stamp Duty on Operating Funds |
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61
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Official Response of the State Administration Taxation on Issues concerning the Levy and Collection of Business Tax on Gas-pipe Fund (Initial Installation Charges) |
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62
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Official Response of the State Administration Taxation on Whether to Suspend the Tax Administrative Review Process within the Trial Period of Tax Criminal Cases |
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62
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Official Response of the State Administration Taxation on Some Handling Issues concerning Individual Income Tax |
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63
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Notice of the State Administration of Taxation on Relevant Issues concerning the Levy and Collection of Stamp Duty on Refund of Two Charges (Telephone Initial-installation Charge, and Postal and Telecommunication Suroharge) Received by China Telecom Group |
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63
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Official Response of the State Administration of Taxation on Issue concerning the Exemption on Transfer of Enterprise Property Right from Business Tax |
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64
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Official Response of the State Administration of Taxation on Relevant Issues concerning the Calculation and Levy of Consumption Tax on Beer |
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64
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