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Decree No.362 of the State Council of the People's Republic of China |
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5
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The Detailed implementation Rules of the Tax Collection and Administration Law of the People's Republic of China |
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5
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Notice of the State Administration of Taxation on Publicizing and Carrying out the Detailed Implementation Rules of the Tax Collection and Administration Law of the People's Republic of China |
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14
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Decision of the State Council on Further Promoting the Relative Centralization of the Administrative Penalty Power |
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23
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Notice of the State Council on Temporarily Treating as the Central Revenue the Enterprise Income Tax Paid by the PetroChina Company Limited and the China PetroLeum and Chemical Corporation |
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26
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Announcement of the Supreme People's Court of the People's Republic of China |
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27
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Interpretation of the Supreme People's Court on Several Issues concerning Laws Applicable to the Judgement on Criminal Cases of Tax Refund Fraud on Export |
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27
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Notice of the State Administration of Taxation on Publicizing and Carrying out the Interpretation of the Supreme People's Court on Several Issues concerning Laws Applicable to the Judgement on Criminal Cases of Tax Refund Fraud on Export |
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28
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Decree No.4 of the State Administration of Taxation |
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30
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The Management Methods of Bad Debt Pre-tax Deduction for Financial Institutions |
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30
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Notice of the State Administration of Taxation on Granting Tax Refund to Water, Electricity and Gas Consumed within the Export Processing Zone |
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32
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Notice of the State Administration of Taxation on Imposing Turnover Taxes on Selling Self-produced Goods and Supplying Taxable Services of Value-add Tax as well as Construction Services |
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34
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Notice of the State Administration of Taxation on Relevant Issues concerning Vehicle Purchase Tax |
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35
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Notice of the State Administration of Taxation on Strengthening Collection and Administration after the Reform of Income Tax Sharing System |
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36
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Notice of the Ministry of Finance and the State Administration of Taxation on Tax Treatment of Open Securities Investment Funds |
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37
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Notice of the Ministry of Finance and the State Administration of Taxation on Business Tax Issues of the China Railway Communication Corporation |
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38
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Notice of the Ministry of Finance and the State Administration of Taxation on Value-added Tax Refund to the Xinhua Bookstores Those Administrative Level Converted from County to District |
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40
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Notice of the Ministry of Finance and the State Administration of Taxation on Tax Policy Issues concerning Gold |
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40
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Notice of the Ministry of Finance, the State Development Planning Commission, the State Economic and Trade Commission, the Ministry of Foreign Trade and Economic Cooperation, the General Administration of Customs and the State Administration of Taxation on Adjusting Some Import Tax Incentive Policies |
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41
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Notice of the Ministry of Finance and the State Administration of Taxation on Fulfilling the State Council Decision on Exercising 'Uniform Leadership and Separate Management' of Certified Tax Agents and Certified Public Accountants |
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42
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Notice of the Ministry of Finance and the State Administration of Taxation on Continuing the Implementation of the Policy of Using a Portion of Tax Revenue for Repayment of Loans with Respect to Projects Involving Foreign Exchange Borrowings Before 31 December 1994 in the 10th-Five-Year Plan Period |
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43
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Notice of the State Administration of Taxation on the Issue of Value-add Tax Payment Locations with Respect to Taxpayers Accepting Payments for Goods through Capital Settlement Networks |
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46
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Supplementary Notice of the State Administration of Taxation on Relevant Issues of Writing off 'Dead Arrears of Tax Payment' |
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46
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Notice of the State Administration of Taxation on Strengthening Management of Grain Purchase Invoices |
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47
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Official Response of the State Administration of Taxation on Issue of Imposing Value-added Tax on Pet Food |
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47
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Notice of the State Administration of Taxation on Relevant Issues concerning Tax Rebate for Foreign Trade (Industry and Trade) Enterprises Losing Value-added Tax Special Invoices of Exported Goods |
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48
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