Article List
[2394155] Interpretations and Interim Provisions on Some Specific Issues about the Urban Land Use Tax   (Guo Shui Di [1988] No. 015)   1. The Interpretation on the Land within the Scope of Cities, Counties, Administrative Towns and Industrial and Mining Areas ... ---- LastUpdate:2018-07-26
[2394154] Provisional Regulations of the People’s Republic of China on Resource Tax                 (State Council: 13 December 1993)
  Article 1 All units and individuals engaged in the exploitation of mineral products as prescribed in these Reg... ---- LastUpdate:2018-07-26
[2394153] Circular on the Issues of Foreign-related Taxation of State High/New Technology Industry Development Zones  GuoShuiHanFa [1991] No.663
  September 16, 1991
  The issues of foreign-related taxation occurred while carrying out the Circular of State Council Concerning Appr... ---- LastUpdate:2018-07-26
[1884124] Provisions on Some Issues Concerning Resource Tax
  Guo Shui Fa [1994] No. 015
  I. Assessable source tax volume for products self-produced for own use: in case it is not possible to provide the accurate volume ... ---- LastUpdate:2017-11-25
[1884123] Provisional Regulations on the Collection and Payment of Social Insurance Fees Decree No. 259 of the State Council of the People
  Chapter 1 General Provisions
  Article 1 For the purpose of strengthening and standardizing the collection and payment of social insurance fees and safeguardin... ---- LastUpdate:2017-11-25
[1884122] Measures for the Administration of Tax Registration Decree of the State Administration of Taxation No. 7
  Chapter One General Provisions
  Article 1 For the purpose of standardizing the administration of tax registration, strengthening the control of tax revenue sou... ---- LastUpdate:2017-11-25
[1884121] Detailed Rules for Implementation of the Measures of the People
  Decree of State Administration of Taxation [1993] No. 157
  Chapter 1 General Provisions
  Article 1. The detailed rules for implementation are hereby formula... ---- LastUpdate:2017-11-25
[1884118] Measures of the People
  Decree of the Ministry of Finance [1993] No. 6
  Chapter 1 General Provisions
  Article 1. For the purpose of strengthening invoice administration and financi... ---- LastUpdate:2017-11-25
[1884107] Enterprise Income Tax
  (1) Taxpayers
  The taxpayers of Enterprise Income Tax include any state-owned enterprise, collective enterprise, private enterprise, joint operation enterprise... ---- LastUpdate:2017-11-25
[1884106] Provisional Regulations on Enterprise Income Tax of the People's Republic of China
  There are 14 kinds of taxes currently applicable to the enterprises with foreign investment, foreign enterprises and/or foreigners, namely: Value Added Tax, Consu... ---- LastUpdate:2017-11-25
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