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Zhong Hua Ren Min Gong He Guo Shui Shou Fa Gui Gong Gao
No.7 (61) July 30,2001
Gazette (Chinese Ver) Search
   
Title Author Page
Notice concerning the issue of the first—collection-then—refund of VAT on import worn—out vessels(Tax Regulation,No.81,2001) 1
Circular of Ministry of Finance and State Administration of Taxation about value added tax policy on publication and film copies and business tax policy on film issuance(Tax Regulation No.88,2001) 3
Circular of Ministry of Finance and State Administration of Taxtion on the adjustment of excise policies on tobacco products(Tax Regulation No.91,2001) 5
Circular of Ministry of Finance and State Administration of Taxation on the adjustment of agricultural specialty tax policies in areas adopting pilot program of rural fee—tax reform(Tax Regulation No.93,2001) 6
Circular of Ministry of Finance and State Administration of Taxation about value added tax policies on sewage purification fee(Tax Regulation No.97,2001) 8
Circular of Ministry of Finance about income tax policies on donation to rural compulsory education(Tax Regulation No.103,2001) 8
Circular of Ministry of Finance and State Administration of Taxation on continuing the implementation of tax preferential policies on importation by enterprise (corporation)technical center(Tax Regulation No.112,2001) 9
Circular of the State Administration of Taxation about Redressing Wrongdoings in Implementing Personal Income Tax Law 9
Circular of the State Administration of Taxation about Enterprise Income Tax Issues for Institutional Reform of Exploration and Designing Entities 10
Circular of the State Administration of Taxation about tax Treatment to Interest Accruable to Financial Enterprises 12
Supplementary Circular of the State Administration of Taxation about Printing and Distributing“Interim Provisions for Giving Punitive Treatment to Tax Staff Who Violate Rules and Regulations” 12
Circular of the State Administration of Taxation about Strengthening Vat Collection and Administration for Trade Enterprises 14
Circular of the State Administration of Taxation about Raising Tax Refund Rates for Exports of Some Cotton Textile Products 15
Supplementary Circular of the State Administration of Taxation about the Administration of the Working Procedures for Combined Tax Filing for Foreign Enterprises and Foreign Investment Interprises 15
Circular of the State Administration of Taxation about Collecting Enterprise Income Tax from State Development Bank and China Agriculture Development Bank 19
Circular of the State Administration of Taxation about Collecting Enterprise Income Tax from Everbright Bank of China 21
Circular of the State Administration of Taxation about Criteria for Entitling Personal Income Tax Exemption to Home Leave Fees obtained by Foreign Individuals 22
Circular of the State Administration of Taxation about Collecting Enterprise Income Tax from CITIC 23
Reply from the State Administration of Taxation about Approving Tax Refund to Bid Winners Using Loans from Foreign Governments and International Financial Organizations 24
Circular of the State Administration of Taxation about collecting Enterprise Income Tax from Communication Bank of China 25
Circular of the State Administration of Taxation about Deduction of Donations to China Audio-medical Development Foundation 26
Circular of the State Administration of Taxation about Imposing Stamp Duty upon Financial Books of the State Administration of Postal Service and Postal Service Enterprises Affiliated Thereto 27
Circular of the State Administration of Taxation about Allowing Tax Refund Rates for Exports of Final Oil Products by China Petroleum and Chemistry Industry Shareholding Company 27
Reply from the State Administration of Taxation about Tax Treatment to Circular of the State Administration of Taxation about the Revised Version of the Special Invoice for Export 28
Reply from the State Administration of Taxation about Whether to Collect or Exempt Real Estate Tax and Land Occupancy Tax upon Postal Enterprises 29
Circular of the State Administration of Taxation about VAT Issues for China Petroleum and Chemistry Industry Group 29
Circular of the State Administration of Taxation about Enterprise Income Tax Issues for Jitong Network Communications Shareholding Company Ltd 29
Supplementary Circular of the State Administration of Taxation about Allowing Foreign Investment Enterprises to Deduct R&D Expenses from Taxable Income 30
Circular of the State Administration of Taxation about Enterprises Income Tax Issues for COSCO 31
Urgent Circular of the State Administration of Taxation about Tax Refund Issues for Exports of Livestock Products 33
Circular of the State Administration of Taxation about Enterprises Income Tax Issues for China Petrodeum and Chemistry Industry Shareholding Company Ltd 34
Circular of the State Administration of Taxation about Enterprises Income Tax Issues for China Petroleum and Gasoline Shareholding Company Ltd 34

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