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Gazette of the Ministry of Finance of the People's Republic of China
No.15 (73) August 18,2003
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Decree No. 385 of the State Council of the People's Republic of China Regulations on Law Assistance 5
Circular of the Ministry of Finance concerning Printing and Distribution of the Supplementary Rules on Issues Relating to Accounting Disposal of Social Insurance Funds 8
Circular of the Ministry of Finance, the People's Bank of China and the State Administration of Environmental Protection concerning Issues to Collection and Hand-over of Fees for Discharging Pollutants 11
Circular of the Ministry of Finance, the Ministry of Science and Technology, the Ministry of Labour and Social Security, and the Ministry of Land and Resources concerning Issues Relating to Scientific Research Institutes Undergoing System Transformation 15
Circular of the Ministry of Finance and the State Administration of Taxation concerning Issues Relating to Tax Policies on Scientific Research Institutes Undergoing System Transformation 17
Circular of the Ministry of Finance concerning Printing and Distribution of the Procedures for Formulation of Accounting Rules 18
Circular of the Ministry of Finance and the State Administration of Taxation concerning Regulation of Policies on the Real Estate Tax and Urban Land Use Tax in the Railway Sector 19
Circular of the Ministry of Finance and the State Administration of Taxation concerning Issues Relation of Imposition and Exemption of Individual Income Tax for the Incomes Earned by Individuals from Special Farming Products in Areas Piloting the Reform of Turning Payment of Fees into Payment of Taxes 20
Circular of the Ministry of Finance and the State Administration of Taxation concerning Standardization of Management of Collection of Individual Income Taxes from Individual Investors 20
Circular of the Ministry of Finance concerning Printing and Distribution of the Rules on Transfer of Payment by the Central Government to Local Government for the Reform of Turning Payment of Fees into Payment of Taxes 21
Circular of the Ministry of Finance concerning Issues Relating to Strengthening of Financial Management of and Policy Support to Small and Medium-sized Credit Guarantee Organs by Local Financial Departments 24
Opinions of the Ministry of Finance concerning Earnest Efforts in Strengthening Management and Supervision of Agricultural Funds 27
Circular of the Ministry of Finance, the National Development and Reform Commission and the State Forestry Administration concerning All-round Check-up and Re-determination of Charging Relating to Timber Production and Marketing 28
Circular of the State-owned Assets Supervision and Administration Commission of the State Council, the Ministry of Finance, the Ministry of Labour and Social Security, and the State Administration of Taxation concerning Issues Relating Further Clarification of the System Reform of Large and Medium-sized Enterprises to Separate Their Main Line of Businesses from Secondary Ones 31

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