Laws of the People's Republic of China

Circular of the State Administration of Taxation on the Announcement of the List of Invalidated and Abolished Regulatory Documents on Taxation

Guo Shui Fa [2006] No. 62

The state taxation bureaus and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government cities specifically designated in the state plan, and Institute of Continuing Tax Education of Yangzhou:

In light of the requirements of the Circular of the State Council on Printing and Distributing the Implementation Outlines for Pushing Forward Administration by Law in an All-Round Way (No. 010 [2004] of the State Council), the State Administration of Taxation has sorted out all existing rules, regulations and regulatory documents of the tax organs. Hereby you are notified of the sort-out result as follows:

I.

290 rules, regulations and regulatory documents of the tax organs, whose full texts have been invalidated or abolished

1.

Circular of the State Administration on Tightening up the Registration System for the Receipt and Purchase of Special Invoices of Value-added Tax (Guo Shui Fa [1995]No. 101)

2.

Circular of the State Administration on Printing and Distributing the Notice about the Provisions on the Tax Amounts for Goods and Taxable Services Calculated and Filed by General Taxpayers of Value Added Tax according to the Old Tax System (Guo Shui Fa [1993] No. 152)

3.

Circular of the State Administration of Taxation on the Treating Opinions concerning the Tax Payments Already Made for Inventories at the Beginning Period by Enterprises Subject to Value Added Tax (Guo Shui Fa [1994] No. 060)

4.

Circular of the State Administration of Taxation on Printing and Distributing the Amended Measures for the Filing of Tax Returns by General Taxpayers of Value Added Tax (Guo Shui Fa [1995] No. 196)

5.

Circular of the State Administration of Taxation on Making Supplements to and Amending the Measures for the Filing of Tax Returns by General Taxpayers of Value Added Tax (Letter Guo Shui Han Fa [1995] No. 670)

6.

Circular of the State Administration of Taxation on Checking and Cleaning Up the General Taxpayers of Value Added Tax (Guo Shui Fa [1997] No. 038)

7.

Circular of the State Administration of Taxation on Amending the Measures for the Filing of Tax Returns by General Taxpayers of Value Added Tax (Guo Shui Fa [1999] No. 029)

8.

Circular of the State Administration of Taxation on Further Pushing Forward the VAT Anti-Counterfeiting Tax Control Certification System (Guo Shui Fa [1999] No. 139)

9.

Circular of State Administration of Taxation on the Issues Concerning the Offset of the Balance of Tax Payments Already Made for Inventories at the Beginning Period by Enterprises Subject to Value Added Tax (Guo Shui Fa [2000] No. 003)

10.

Circular of State Administration of Taxation on Printing and Distributing the Interim Measures for the Management of the VAT Anti-Counterfeiting Tax Control Host Computer Sharing Service System (Guo Shui Fa [2003] No. 018)

11.

Circular of the State Administration of Taxation on Printing and Distributing the Detailed Provisions on the Value Added Tax on Electrical Products (Guo Shui Fa [1994] No. 064)

12.

Circular of the State Administration on Some Issues Concerning the Value Added Tax on Electrical Products (Guo Shui Han Fa [1994] No. 572)

13.

Reply of the State Administration of Taxation on the Issues Concerning the Refund of Value Added Tax to Enterprises Operated by Schools (Guo Shui Han Fa [1996] No. 310)　　

14.

Circular of the State Administration of Taxation on the Issues Concerning the Offset of Freight after the Price Adjustment in Railway Cargo Transport (Guo Shui Han Fa [1999] No. 124)

15.

Circular of the State Administration of Taxation on Some Issues Concerning the Offset of Input Tax Amount of Cotton (Guo Shui Fa [1999] No. 136)

16.

Reply of the State Administration of Taxation on the Issues Concerning the Determination of the Business Nature of Power Supply Enterprises at the County Level (Guo Shui Han Fa [1999] No. 847of the State Administration of Taxation)

17.

Circular of the State Administration of Taxation on Amending the Circular of the State Administration of Taxation about Revising Notes to "Feed" and Strengthening the Management on Exemption of Value Added Tax (Guo Shui Fa [2000] No. 093)

18.

Circular of the State Administration of Taxation on the Issues Concerning the Calculation of Input Tax Amount of Inventories of Commercial Cotton (Guo Shui Han Fa [2000] No. 504)

19.

Circular of the State Administration of Taxation on the Suspension of the Implementation of the Notice of the State Administration of Taxation on Revising the Notes to "Feed" and Strengthening the Management on Collection and Exemption of Value Added Tax on Feed (Guo Shui Fa [2000] No. 132)

20.

Circular of the State Administration of Taxation on Strengthening Some Issues Concerning the Administration of Collection of Value Added Tax on Trade Enterprises (Guo Shui Fa [2001] No. 073)

21.

Circular of the State Administration of Taxation on Some Issues Concerning the Value Added Tax on China Petrochemical Corporation (Guo Shui Han Fa [2001] No. 384)

22.

Reply of the State Administration of Taxation on Issues Concerning the Value Added Tax Policies on Discarded Automobile Recycling Enterprises (Guo Shui Han Fa [2002] No. 016)

23.

Circular of the State Administration of Taxation on the Collection of Value Added Tax on Power Enterprises in 2003 (Guo Shui Fa Ming Dian [2004] No. 001of the State Administration of Taxation)

24.

Supplementary Circular of the State Administration of Taxation on the Collection of Value Added Tax on Power Enterprises in 2003 (Guo Shui Fa Ming Dian [2004] No. 005)

25.

Circular of the State Administration of Taxation on the Collection of Value Added Tax on Electrical Products in 2004 (Guo Shui Fa [2004] No. 680)

26.

Circular of the State Administration of Taxation on Conducting Inspections on the Computers for VAT Special Invoice (Guo Shui Fa [1994] No. 134)

27.

Circular of the State Administration of Taxation on the Management of the Old Version of Special Invoices of Value Added Tax Obtained by Taxpayers after July 1, 1994 (Guo Shui Fa [1994] No. 237)　

28.

Circular of the State Administration of Taxation on the Strict Control of the Scope of Use of Special Invoices of Value Added Tax (Guo Shui Fa [1995] No. 088)　

29.

Supplementary Circular of the State Administration of Taxation on Strengthening the Management of the Filling and Issuance of Special Invoices of Value Added Tax (Guo Shui Fa [1995] No. 162)

30.

Circular of the State Administration of Taxation on the Interim Measures for the Management of the Operations of the Anti-forgery Tax-control Certification System for Special Invoices of Value Added Tax (Guo Shui Fa [1995] No. 233)

31.

Circular of the State Administration of Taxation on the Million-Yuan Special Invoices of Value Added Tax Issued by Tax Organs on Behalf of Others through the Anti-forgery Tax-control Certification System (Guo Shui Han Fa [1997] No. 072)

32.

Circular of the State Administration of Taxation on the Abolishment of All Value Added Tax Special Invoices of the 1994 Version (Guo Shui Han Fa [1997] No. 440)

33.

Circular of the State Administration of Taxation on the Issues Concerning the Use of Value Added Tax Special Invoices of the New Version (Guo Shui Han Fa [2000] No. 237)

34.

Circular of the State Administration of Taxation on Strengthening the Management of the Issuance of Value Added Tax Special Invoices by Tax Organs on Behalf of Others (Guo Shui Fa [2004] No. 068)

35.

Circular of the State Administration of Taxation on the Collection of Value Added Tax on All Kinds of Off-price Fees of Power Enterprises (Guo Shui Fa [1994] No. 185)

36.

Circular of the State Administration of Taxation on the Value Added Tax on the Incomes of Power Enterprises from the Right to Use Electricity and Other Items (Guo Shui Fa [1998] No. 200)

37.

Circular of the State Administration of Taxation on the Pages of the Value Added Special Invoices (Guo Shui Fa [1994] No. 010)

38.

Circular of the State Administration of Taxation on the Utilization of Value Added Tax Special Invoices (Guo Shui Fa [1994] No. 057)

39.

Circular of the State Administration of Taxation on the Offset of the Input Tax Amounts of Railway Freight (Guo Shui Fa [2000] No. 014)

40.

Reply of the State Administration of Taxation on the Determination of Dodged Tax Amounts (Guo Shui Han Fa [1995] No. 564)

41.

Reply of the State Administration of Taxation on the Collection of Sales Tax on the Fund Occupation Fees Charged by Rural Cooperative Foundations (Guo Shui Han Fa [1995] No. 065)

42.

Reply of the State Administration of Taxation on the Collection of Sales Tax on Construction Installation Subsidiaries of Enterprises (Entities) (Guo Shui Han Fa [1995] No. 191)

43.

Circular of the State Administration of Taxation on the Collection of Sales Tax on Financial Leasing Business (Guo Shui Han Fa [1995] No. 656)

44.

Circular of the State Administration of Taxation on the Payment of Sales Tax Made by the National Development Bank in a Centralized Manner (Guo Shui Han Fa [1995] No. 669)

45.

Reply of the State Administration of Taxation on the Collection of Sales Tax on the Meat Product Quarantine Fees Charged by Animal Quarantine Stations (Guo Shui Han Fa [1996] No. 297)

46.

Reply of the State Administration of Taxation on the Application of Tax Items of Sales Tax to the Incomes of Hubei Branch of China Southern Airlines Co., Ltd. Charged on Chartered Flights (Guo Shui Han Fa [1996] No. 695)

47.

Reply of the State Administration of Taxation on the Tax Issues Related to the Transport Sector (Guo Shui Han Fa [1997] No. 478)

48.

Reply of the State Administration of Taxation on the Collection of Sales Tax on Training Schools (Guo Shui Han Fa [1998] No. 749)

49.

Supplementary Circular of the State Administration of Taxation on the Collection of Sales tax on the Labor Services in the Exploration and Development of Oil and Gas Fields (Guo Shui Fa [1990] No. 240)

50.

Circular of the State Administration of Taxation on Printing and Distributing the Trial Measures for the Administration of Tax Filings of Sales Tax Related to Financial and Insurance Sectors (Guo Shui Fa [2000] No. 015)

51.

Circular of the State Administration of Taxation on the Sales Tax on the Transport Incomes of Railway Departments Paid in a Centralized Manner (Guo Shui Fa [2000] No. 115) 　

52.

Circular of the State Administration of Taxation on the Collection of Sales Tax on Major Railway Repair Business (Guo Shui Han [2000] No. 891)

53.

Reply of the State Administration of Taxation on the Collection of Sales tax on the Fixed Incomes of Enterprises from Renting Real Estates (Guo Shui Han [2001] No. 078)

54.

Reply of the State Administration of Taxation on the Exemption of Sales tax on the Technological Transfer and Other Businesses (Guo Shui Han No. 223 [2001])

55.

Circular of the State Administration of Taxation on the Time of Occurrence of the Tax Obligations of Sales Tax on Revenues from Bank Loan Interests (Guo Shui Fa [2001] No. 038) 　

56.

Reply of the State Administration of Taxation on the Sales Tax on Transport (Guo Shui Han [2002] No. 292)

57.

Circular of the State Administration of Taxation on the Collection of Sales Tax on Sino-foreign Equity Joint Financial Institutions (Guo Shui Fa [1995] No. 231)

58.

Circular of the State Administration of Taxation on Whether or not To Impose Sales Tax on the Interests and Rent Revenues Obtained by Foreign Enterprises within China (Guo Shui Fa [1997] No. 035)

59.

Reply of the State Administration of Taxation on the Collection of Turnover Tax on Vehicle Supply Business of Transport Enterprises (Guo Shui Han Fa [1995] No. 578)

60.

Circular of the State Administration of Taxation on Several Concrete Issues Concerning the Administration of Tax Collection after the Adjustment of the Tax Policies on the Financial and Insurance Sectors (Guo Shui Fa [1997] No. 039)

61.

Circular of the State Administration of Taxation on Collecting Taxes on the Construction and Installation Enterprises Producing and Selling Aluminum Alloy Windows and Doors (Guo Shui Han Fa No. 186 [1997])

62.

Circular of the State Administration of Taxation on the Tax Administration Issues Related to the Pyramid Salespersons of Pyramid Selling Enterprises (Guo Shui Fa [1997] No. 092)

63.

Circular of the State Administration of Taxation on the Tax Preferential Policies for Laid-off Employees Engaging in Services for Community Residents (Guo Shui Fa [1999] No. 043)

64.

Circular of the State Administration of Taxation on the Tax Policies on the Reform of the System of Administration of the Geological Survey Teams (Guo Shui Fa [1999] No. 115)

65.

Circular of the State Administration of Taxation on the Tax Preferential Policies on Demobilized Soldiers Seeking Jobs by Themselves (Guo Shui Fa [2001] No. 011) 　　

66.

Reply of the State Administration of Taxation on Collecting Taxes on Industrial Enterprises Producing, Selling and Installing Guardrails and Barrier Grids (Guo Shui Han Fa [1999] No. 601n)

67.

Reply of the State Administration of Taxation on Collecting Sales Taxes on the Entities Subordinated to the Mining Affairs Bureau Undertaking the Construction and Installation Projects of This Bureau (Guo Shui Han [1996] No. 524)

68.

Circular of the State Administration of Taxation on Some Tax Issues Concerning the U.S. Motorola Company Providing Construction and Installation Guidance Services (Guo Shui Han [1997] No. 008)

69.

Reply of the State Administration of Taxation on Collecting Sales Taxes on the Fees Charged by Labor Service Companies (Guo Shui Han [1997] No. 015)

70.

Circular of the State Administration of Taxation on Strictly Implementing the Provisions on the Collection of Sales Taxes on Highway Vehicle Passage Fees (Guo Shui Han [1997] No. 180)

71.

Circular of the State Administration of Taxation on the Time for the Implementation of the Relevant Provisions on the Sales Taxes of Construction Industry (Guo Shui Han [1999] No. 053)

72.

Reply of the State Administration of Taxation on Collecting Sales Taxes on the Relevant Revenues of Taxi Companies (Guo Shui Han [2000] No. 671)

73.

Reply of State Administration of Taxation on Some Issues Related to the Collection of Sales Taxes on the Financial and Insurance Sectors (Guo Shui Han [1995] No. 007)

74.

Reply of the State Administration of Taxation on the Exemption of Consumption Taxes from the Commercial Inventories of Gasoline and Diesel Oil (Guo Shui Han [1994] No. 462)

75.

Reply of the State Administration of Taxation on Collecting Consumption Taxes on Platinum Ornaments in the Industrial Link (Guo Shui Han No. 533 [1999])

76.

Circular of the State Administration of Taxation on Printing and Distributing the Administrative Measures for the Examination and Approval of Taxable Prices for the Consumption Taxes on Cigarettes (Guo Shui Fa [2000] No. 130)

77.

Circular of the State Administration of Taxation on the Administration of the Collection of Enterprise Income Taxes after the Reform of the Management System of the Important State-owned Coal Mines (Guo Shui Fa [1998] No. 139)

78.

Circular of the State Administration of Taxation on Printing and Distributing the Enterprise Income Tax Returns (Guo Shui Fa [1994] No. 131)

79.

Circular of the State Administration of Taxation on the Recovery of Losses of Contractual Enterprises (Guo Shui Fa [1994] No. 204)

80.

Circular of the State Administration of Taxation on Strengthening the Administration of Collection of Income Taxes and of Financial Management of Urban and Rural Credit Cooperatives (Guo Shui Fa [1994] No. 251)

81.

Circular of State Administration of Taxation on the Tax Payment Place of China Pacific Insurance Company (Guo Shui Fa [1994] No. 593)

82.

Circular of the State Administration of Taxation on the Examination and Approval Power over the Exemption and Deduction of Income Taxes on Collective Financial Enterprises (Guo Shui Fa [1997] No. 201)

83.

Circular of State Administration of Taxation on the Examination and Approval Power over the Exemption and Deduction of Income Taxes on Central Enterprises in Autonomous Areas of Ethnic Minorities (Guo Shui Fa [1998] No. 045)

84.

Circular of the State Administration of Taxation on the Pre-income-tax Deduction Issues Related to the Donations Made by Enterprises to Disaster Areas (Guo Shui Han Fa [1998] No. 555)

85.

Reply of the State Administration of Taxation on the Enterprise Income Taxes Related to the Depreciation of Fixed Assets (Guo Shui Han [1999] No. 574)

86.

Letter of the State Administration of Taxation on the Income Tax Issues Related to China Vessel Inspection Bureau Guo Shui Han [1994] No. 414)

87.

Circular of the State Administration of Taxation on the Payment of Enterprise Income Tax by Post and Communications Enterprises (Guo Shui Han [1998] No. 263)

88.

Reply of the State Administration of Taxation On the Income Tax Issues Related to the Residential Houses Sold to Employees (Guo Shui Han [1999] No. 486)

89.

Circular of the State Administration of Taxation on the Administration of the Collection of Income Taxes on Rural Cooperative Foundations (Guo Shui Han Fa [1995] No. 058)

90.

Reply of the State Administration of Taxation on Making up the Underpaid Taxes and Monetary Penalties of an Enterprise Which Has Filed a False Report of Losses (Guo Shui Han Fa [1996] No. 653)

91.

Circular of the State Administration of Taxation on the Payment of Enterprise Income Taxes by Enterprises Subordinated to the Civil Aviation Administration of China (Guo Shui Han Fa [1998] No. 262)

92.

Circular of the State Administration of Taxation on Collecting Enterprise Income Taxes on Subsidiaries of the Ministry of Power Industry (Guo Shui Fa [1994] No. 221)

93.

Circular of the State Administration of Taxation on Doing Well in the Year-end Filing of Tax Returns, and Settlement and Payment of Enterprise Income Tax for the Year 2001 (Guo Shui Han [2001] No. 875)

94.

Circular of the State Administration of Taxation on the Enterprise Income Tax Related to the Termination of the Use of the Simulation Network of China Mobile Communications Corporation (Guo Shui Han [2001]No. 564)

95.

Circular of the State Administration of Taxation on the Exemption and Deduction of Tax from Enterprises Subordinated to the China Disabled Persons' Federation (Guo Shui Han [2001] No. 909)

96.

Circular of the State Administration of Taxation on the Standards on the Pre-tax Deductions of the Management Fees of the Rural Credit Cooperative Management Institutions at the Prefecture (City) Level and at the Province Level (Guo Shui Han [2002] No. 258)

97.

Circular of the State Administration of Taxation on the Payment of Enterprise Income Taxes by Branches of the People's Insurance Company of China (Guo Shui Han [1995] No. 500)

98.

Circular of the State Administration of Taxation on How to Treat the Enterprise' False Report of Losses (Guo Shui Fa [1996] No. 162)

99.

Circular of the State Administration of Taxation on Printing and Distributing the Administrative Measures for the Exemption and Deduction of Enterprise Income Taxes (Guo Shui Fa [1997] No. 099)

100.

Reply of the State Administration of Taxation on the Exemption of Income Taxes from the Rural Credit Cooperatives after the Change of the Administrative Division of a Poverty-stricken County (Guo Shui Han [1999] No. 234)

101.

Circular of the State Administration of Taxation on Strengthening the Examination and Approval of the Pre-Tax Deduction Expenses Related to Enterprise Income Tax (Guo Shui Fa [1996] No. 201)

102.

Circular of the State Administration of Taxation on the Pre-Tax Deduction Standards Related to the Wages in Enterprises Connecting Wages with Performances (Guo Shui Fa [1998] No. 086)

103.

Circular of the State Administration of Taxation on the Payment of Income Taxes by Enterprises Subordinated to Railway Departments (Guo Shui Fa [1994] No. 066)

104.

Circular of the State Administration of Taxation on the Payment of Income Taxes by Enterprises Subordinated to the Ministry of Post (Guo Shui Fa No. 069 [1994])

105.

Circular of the State Administration of Taxation about the Provisions on the Financial Treatments Concerning the Verification of Assets and Capital of Urban Collective Enterprises (Guo Shui Fa [1998] No. 055)

106.

Reply of the State Administration of Taxation on Collecting Enterprise Income Taxes on the Revenues of Changsha Friendship (Group) Co., Ltd. from the Transfer of Land Use Right (Guo Shui Fa [1997] No. 055)

107.

Circular of the State Administration of Taxation on Printing and Distributing the Supplementary Provisions on the Interim Measures for Strengthening the Administration of Collection of the Enterprise Taxes to Be Paid on the Consolidated Basis (Guo Shui Fa [1996] No. 172)

108.

Circular of the State Administration of Taxation on the Concrete Issues Related to the Enterprise Income Taxes to Be Paid on the Basis of Concentration (Consolidation) (Guo Shui Fa [1998] No. 127)

109.

Reply of the State Administration of Taxation on the Pre-Tax Deduction Disbursements Related to the Wages in Enterprises Which Adopt the Wage Measures for Connecting Wages with Performances after the Restructuring and Reform of Enterprises (Guo Shui Han [1999] No. 294)

110.

Circular of the State Administration of Taxation on Printing and Distributing the Implementation Measures for the Reform of the Settlement and Payment of Enterprise Income Taxes (for Trial Implementation) (Guo Shui Fa [1996] No. 197)

111.

Circular of the State Administration of Taxation on Printing and Distributing the Administrative Measures for the Pre-Deduction of Enterprise Property Losses (Guo Shui Fa [1997] No. 190)

112.

Circular of the State Administration of Taxation on Printing and Distributing the Administrative Measures for the Settlement and Payment of Enterprise Income Taxes (Guo Shui Fa [1998] No. 182)

113.

Circular of the State Administration of Taxation on the Consistence between the Relevant Policies on Individual Income Taxes (Guo Shui Fa No. 045 [1994])

114.

Circular of the State Administration of Taxation on Collecting Individual Income Taxes on the Interests and Bonuses Distributed to Individuals by Investment Fund Management Companies (Guo Shui Fa [1996] No. 221)

115.

Circular of the State Administration of Taxation on the Exemption of Individual Income Taxes on China Welfare Disaster Relief Lotteries (Guo Shui Han [1998] No. 803)

116.

Reply of the State Administration of Taxation on Collecting Individual Income Taxes on the Company's Revenue Retained by Wang Jiaqiang (Guo Shui Han [1999] No. 192)

117.

Reply of he State Administration of Taxation on Collecting Individual Income Taxes on the Individual Interest Incomes from "Bonds 97 of the State Power Company" (Guo Shui Han [2001] No. 396)

118.

Reply of the State Administration of Taxation on How to Treat the Tax Issues Related to the Donations Made by Enterprises and Individuals to the Fourth World Women Conference (Guo Shui Han [1995] No. 559)

119.

Circular of the State Administration of Taxation on the Tax Preferential Policies on the Laid-off Employees Engaging in Services for Community Residents (Guo Shui Fa [1999] No. 043)

120.

Circular of the State Administration of Taxation on Further Specifying the Relevant Legal Liabilities of the Individual Income Taxes Withholding Agents (Guo Shui Fa [1998] No. 107)

121.

Circular of the State Administration of Taxation on Whether or Not to Give Administrative Punishments upon the Taxpayers Who Fail to Pay or Underpay Taxes Involved in the Individual Income Tax Investigation and Punishment Cases by Regarding Them as Tax Dodgers (Guo Shui Fa [1998] No. 205)

122.

Circular of the State Administration of Taxation on How to Calculate and Collect the Individual Income Taxes on Enterprise Operators Which Implement the Annual Salary System for the Trial Purpose (Guo Shui Fa [1996] No. 107)

123.

Circular of the State Administration of Taxation on the Exemption of Individual Income Taxes on the Severance Pay Obtained by Individuals (Guo Shui Fa [1996] No. 203)

124.

Circular of the State Administration of Taxation on Collecting Taxes on Bonuses Obtained by Individuals Who Have Residential Houses within China (Guo Shui Fa [1996] No. 206)

125.

Circular of the State Administration of Taxation on Whether or Not to Demand the Taxpayers to Pay Taxes Involved in the Individual Income Tax Investigation and Punishment Cases (Guo Shui Han [1998] No. 172)

126.

Circular of the State Administration of Taxation on the Translation of the Amounts of Individual Income Taxes on the Interests of Euro Dollar Deposits (Guo Shui Fa [1999] No. 232)

127.

Circular of the State Administration of Taxation on Printing and Distributing the Administrative Measures for the Settlement and Payment of Income Taxes by Foreign-funded Enterprises and Foreign Enterprises (Guo Shui Fa [1997] No. 103)

128.

Circular of the State Administration of Taxation on Printing and Distributing the Rules for the Settlement and Payment of Income Taxes by Foreign-funded Enterprises and Foreign Enterprises (Guo Shui Fa [1997] No. 104)

129.

Circular of the State Administration of Taxation on Printing and Distributing the Rules for the Tax Management of the Dealings between Associated Enterprises (Guo Shui Fa [1998] No. 59)

130.

Circular of the State Administration of Taxation on the Administration of the Examination and Approval of Pre-income-tax Deduction of Property Losses of Foreign-funded Enterprises (Guo Shui Fa [2000] No. 046)

131.

Circular of the State Administration of Taxation on Printing and Distributing the Amended Administrative Measures for the Settlement and Payment of Income Taxes by Foreign-Funded Enterprises and Foreign Enterprises and the Rules for the Settlement and Payment of Income Taxes by Foreign-Funded Enterprises and Foreign Enterprises (Guo Shui Fa [2001] No. 009)

132.

Circular of the State Administration of Taxation on Doing Well the Work Related to the Settlement and Payment of Income Taxes on Foreign-Funded Enterprises and Foreign Enterprises for the Year 2000 (Guo Shui Han [2001] No. 071)

133.

Circular of the State Administration of Taxation on Strengthening the Administration of the Collection of Income Taxes on Foreign-Funded Enterprises and Foreign Enterprises so as to Ensure the Completion of the Task in Tax Revenue (Guo Shui Han [2002] No. 612)

134.

Circular of the State Administration of Taxation on the Relevant Issues Related to the Settlement and Payment of Income Taxes on Foreign-Funded Enterprises and Foreign Enterprises for the Year 2003 (Guo Shui Han [2004] No. 066)

135.

Circular of the State Administration of Taxation on the Collection of Industrial and Commercial Consolidated Taxes and Enterprise Income Taxes on the Commissions and Handling Charges Obtained by Representative Offices of Foreign Enterprises from Advertising Business (Guo Shui Fa [88] No. 337)

136.

Circular of the State Administration of Taxation on Carefully Going through the formalities for Approval of the Applications of Permanent Representative Offices of Foreign Enterprises for Calculating the Taxable Income on the Basis of the Amount of Operating Disbursements (Guo Shui Han [1990] No. 470)

137.

Circular of the State Administration of Taxation on Some Issues Related to the Implementation of the Provisions of the State Council on Encouraging Investments to the Development of Hainan Island (Guo Shui Fa [88] No. 176)

138.

Circular of the State Administration of Taxation on Some Foreign-Related Tax Issues Related to the Implementation of the Provisions Regarding the Tax Policies on National High and New-Technology Industrial Development Zones (Guo Shui Fa [1991] No. 663)

139.

Reply of the State Administration of Taxation and Offshore Oil Tax Administrative Bureau on the Submission of Income Tax Returns by Foreign Oil Companies (Guo Shui Fa [1990] No. 049)

140.

Circular of the State Administration of Taxation on Extending the Time Limits for Deducting the Income Taxes on the Interests and Lease Fees Obtained by Foreign Investors from China (Guo Shui Han [1990] No. 1468)

141.

Reply of the State Administration of Taxation on the Tax Treatment Issues Related to the Guaranty Fees Charged by Foreign Financial Institutions (Guo Shui Fa [1996] No. 388)

142.

Circular of the State Administration of Taxation on the Tax Administration Measures for the Transactions among Associated Enterprises (Guo Shui Fa [1992] No. 237)

143.

Circular of the State Administration of Taxation on the Formalities for the Examination and Approval of Deduction and Exemption of Taxes on Utilization of Special Technologies (Guo Shui Fa [1990] No. 021)

144.

Circular of the State Administration of Taxation on How to Treat the Tax Issues Related to the Transfer of Contractual Oil Equities among Foreign Companies (Guo Shui Fa [1990] No. 027) 　　

145.

Circular of the State Administration of Taxation on How to Make Tax Payments for the Revenues and Incomes of Foreign-Funded Enterprises and Foreign Enterprises Denominated in a Foreign Currency (Guo Shui Fa [1993] No. 013)

146.

Circular of the State Administration of Taxation on Exempting the Income Taxes on the Rentals Paid for Renting Foreign Containers in International Transport (Guo Shui Fa [1993] No. 049)

147.

Circular of the State Administration of Taxation on Exempting the Industrial and Commercial Consolidated Taxes on the Export of Products Made by Foreign-Funded Enterprises after Reprocessing and Assembling (Guo Shui Fa [1992] No. 146\)

148.

Circular of the State Administration of Taxation on Distributing the Letter of Kowloon Customs House on Keeping New Record of the Stamps of the Special Seal for Export Rebate and the Seals of the Director and Section Chief of the Customs House Used on the Declaration Forms Issued by Our Customs House (Guo Shui Fa [1994] No. 099)

149.

Circular of the State Administration of Taxation on the Tax Rebate Issues Related to the Export Inventories of Foreign Trade Enterprises (Guo Shui Fa [1994] No. 012)

150.

Supplementary Circular of the State Administration of Taxation on the Opinions on How to Tackle the Tax Payments Already Made for the Inventories of Foreign Trade Enterprises at the Beginning of 1994 (Guo Shui Han [1994] No. 072)

151.

Reply of the State Administration of Taxation on the Tax Rebates for the Bean Pulps Exported by Foreign Trade Enterprises (Guo Shui Fa No. 406 [1995])

152.

Circular of the State Administration of Taxation on the Tax Policies for the Export Products Made through the New Production Projects of Foreign-Funded Enterprises (Guo Shui Fa [1995] No. 160)　　

153.

Circular of the State Administration of Taxation on Stopping the Tax Rebate for Exported Newsprint Paper (Guo Shui Fa [1995] No. 177)

154.

Circular of the State Administration of Taxation on Improving the Tax Rebate Work (Guo Shui Fa [1996] No. 049)

155.

Circular of the State Administration of Taxation on Distributing the Comparison Table of Tax Rebate Rates for Export Goods (Guo Shui Fa [1996] No. 151)

156.

Circular of the State Administration of Taxation on the Tax Rebate (Exemption) Measures for the Duty-free Stores Engaging in Domestically Products at the Exit Ports (Guo Shui Fa [1996] No. 182)

157.

Circular of the State Administration of Taxation on Conducting Inspections on Export Rebates for the Year 1996 (Guo Shui Han [1992] No. 592)

158.

Reply of the State Administration of Taxation on the Issuance of Special Tax Invoices by the Commercial Enterprises Engaging in Export Business (Guo Shui Fa [1996] No. 627)

159.

Circular of the State Administration of Taxation on List of the Exit Port Duty-free Stores Uniformly Managed by China Duty-Free Company Subordinated to the National Tourism Administration (Guo Shui Han [1996] No. 669)

160.

Reply of the State Administration of Taxation on How to Go Through the Tax Rebate Formalities Concerning the Export Enterprises Which Lost the Special Tax Payment Certificates for Value Added Tax on Exported Goods (Guo Shui Fa [1997] No. 311)

161.

Urgent Circular of the State Administration of Taxation on Advancing the Export Rebate Process (Guo Shui Fa [1997] No. 008)

162.

Reply of the State Administration of Taxation on the Tax Issues Related to the Enterprises in Zhangjiagang Bonded Area Which Engage in Processing Materials Supplied by Foreign Enterprises but Contracting out Such Business to Enterprises outside Zhangjiagang Bonded Area (Guo Shui Han [1997]No. 188)

163.

Reply of the State Administration of Taxation on the Refund of the Excessive Tax Burden Calculated due to the Increase of Investment and the Tax Rebate to Valmet-Xi'an Paper Machinery Co., Ltd. (Guo Shui Han [1997] No. 367) 　

164.

Circular of the State Administration of Taxation on Exempting Special Tax Payment Certificates Concerning the Tax Rebates for the Export of Gold and Silver Ornaments (Guo Shui Fa [1997] No. 375)

165.

Circular of the State Administration of Taxation on the Newly Increased Exit Port Duty-free Stores Uniformly Managed by China Duty-Free Companies Subordinated to the National Tourism Administration (Guo Shui Fa [1997] No. 457)

166.

Reply of the State Administration of Taxation on the Tax Rebate Rate Applicable to the Export of Amylum (Guo Shui Han [1997] No. 458)

167.

Circular of the State Administration of Taxation on the Establishment of Application Environment for Local Area Networks by Export Tax Rebate Departments (Guo Shui Han [1997] No. 473)

168.

Reply of the State Administration of Taxation on Allowing the Exclusive Salt Companies to Issue Special Certificates for Value-Added Tax Payments for Export Goods (Guo Shui Fa No. 486 [1997])

169.

Reply of State Administration of Taxation on the Tax Treatment Issues Related to the Foreign-Funded Enterprises Failing to Obtain Statutory Tax Rebate (Exemption) Vouchers for Exported Goods (Guo Shui Fa [1997] No. 538)

170.

Circular of the State Administration of Taxation on Resuming Tax Rebate for Exported Newsprint Paper (Guo Shui Fa [1997] No.164)

171.

Reply of the State Administration of Taxation on the Tax Rebate Rates Applicable to the Export of Tung Oil (Guo Shui Han [1997] No. 559)

172.

Reply of the State Administration of Taxation on the Tax Rebate Rates Applicable to the Export of Eucalypt Wood Hub (Guo Shui Han [1997] No. 650)

173.

Circular of the State Administration of Taxation on Distributing the List of Supplier Enterprises of "Chujiang Cotton" (Guo Shui Han [1998] No. 115)

174.

Supplementary Circular of the State Administration of Taxation on the Export Tax Rebate Rates Applicable to the Export of Textiles (Guo Shui Fa [1998] No. 164)

175.

Circular of the State Administration of Taxation on the Tax Rebate (Exemption) for the Exported Goods on the Basis of Classified Management of Enterprises (Guo Shui Fa [1998] No. 095)

176.

Circular of the State Administration of Taxation on Further Improving the Present Export Tax Rebate Work (Guo Shui Fa [1998] No. 020)

177.

Circular of the State Administration of Taxation on Strengthening the Inspection over the Export Tax Rebates for the Goods Purchased from Sensitive Regions (Guo Shui Fa [1998] No. 027)

178.

Circular of the State Administration of Taxation on the Relevant Issues Related to the Implementation of the Policies for the Tax Exemption, Offset and Rebate for Foreign-Funded Enterprises (Guo Shui Fa [1998] No. 432)

179.

Circular of the State Administration of Taxation on Resuming the Tax Rebate System for Edible Sugar (Guo Shui Fa [1998] No. 118)

180.

Circular of the State Administration of Taxation on Increasing the Tax Rebate Rates for Exported Aluminum, Zinc and Lead (Guo Shui Fa [1998] No. 152)

181.

Circular of the State Administration of Taxation on Increasing the Tax Rebate Rate for Exported Watercrafts (Guo Shui Fa [1998] No. 207)

182.

Circular of the State Administration of Taxation on the Value-Added Taxes on the Bid-winning Goods Produced by Foreign-funded Enterprises Utilizing Loans of Foreign Governments and International Financial Organizations (Guo Shui Fa [1998] No. 708)

183.

Circular of the State Administration of Taxation on the Tax Rebate for the Exported Products Made through the Ethylene Projects of Qilu and Yangzi Companies (Guo Shui Han [1998] No. 763)

184.

Circular of the State Administration of Taxation on the Tax Rebate for Exported Textile Machinery (Guo Shui Fa [1999] No. 013)

185.

Circular of the State Administration of Taxation on the Tax Issues Related to the Goods Exported by Foreign-funded Enterprises Established upon Approval prior to December 31, 1993 (Guo Shui Fa No. 012 [1999])

186.

Reply of the State Administration of Taxation on the Tax Payment Certificates Issued by China Zhengzhou Commodity Exchange for the Sale of Export Goods (No. 201 [1999] of the State Administration of Taxation)

187.

Reply of the State Administration of Taxation on the Tax Issues Related to the Import-substitutes Produced by Foreign-funded Enterprises (Guo Shui Fa [1999] No. 473)

188.

Supplementary Circular of the State Administration of Taxation on the Tax Rebate Issues Related to the Chinese Domestically Produced Articles Purchased by Foreign Embassies (Consulates) and Diplomatic Delegates (Consular Officials) of Foreign Countries in China (Guo Shui Fa [1999] No. 540)

189.

Reply of the State Administration of Taxation on the Tax Rebate Issues Related to the Goods Exported But Undeclared by Export Enterprises (Guo Shui Han [1999] No. 713)

190.

Circular of the State Administration of Taxation on Properly Carrying out the Work of Settlement of the Tax Rebate for the Goods Exported in 1999 (Guo Shui Han [2000] No. 094)

191.

Reply of the State Administration of Taxation on the Tax Rebate Issues Related to the Electro-mechanical Products of Domestic Bid-winning Enterprises of Hebei Province Using World Bank Loans in International Bids (Guo Shui Han [2000] No. 133)

192.

Reply of the State Administration of Taxation on the Approval of Tax Rebate for Exported Beet Seeds (Guo Shui Han [2000] No. 861)

193.

Reply of the State Administration of Taxation on the Tax Rebate Issues Related to the Non-self-produced Products within the Export Business Scope of Import and Export Companies of Production Enterprises (Guo Shui Han [2000] No. 954)

194.

Reply of the State Administration of Taxation on Value-Added Tax related to the Repair and Replacement Business Undertaken from Abroad by Foreign-funded Enterprises (Guo Shui Fa [2001] No. 104)

195.

Circular of the State Administration of Taxation on Increasing the Tax Rebate Rates for Some Exported Cotton Textiles (Guo Shui Fa [2001] No. 074)

196.

Supplementary Circular of the State Administration of Taxation on Tax Rebate (Exemption) for the Exported Goods on the Basis of Classified Management of Enterprises (Guo Shui Fa [2001] No. 083)

197.

Circular of the State Administration of Taxation on the Export Tax Rebate Issues Related to the Polycarbonate Granules and Other Products (Guo Shui Fa [2001] No. 985)

198.

Circular of the State Administration of Taxation on Carefully Well Doing in the Settlement of Tax Rebate for the Goods Exported in 2001 (Guo Shui Fa [2001] No. 083)

199.

Circular of the State Administration of Taxation on the Tax Rebate Issues Related to the Purchase of Domestically Manufactured Equipment by Foreign-funded Enterprises (Guo Shui Han [2002] No. 197)

200.

Circular of the State Administration of Taxation on Transmitting the Relevant Rules of the Ministry of Foreign Trade and Economic Cooperation Concerning the Administration of Import and Export Qualifications (Guo Shui Han [2002] No. 212)

201.

Reply of the State Administration of Taxation on the Tax Rebate Issues Related to the Goods Exported by Foreign-funded Commercial Enterprises (Guo Shui Fa [2002] No. 373)

202.

Circular of the State Administration of Taxation on the Tax Rebate Issues Related to the Exported Refined Oil (Guo Shui Han [2002] No. 514)

203.

Circular of the State Administration of Taxation on the Pilot of the Operation of the Network of Export Tax Rebate Subsystem of the Port Electronic Law Enforcement System throughout the Country (Guo Shui Han [2002] No. 586)

204.

Circular of the State Administration of Taxation on the Tax Rebate Issues Related to Exported Pineapple Dregs (Guo Shui Fa [2002]No. 715)

205.

Supplementary Circular of the State Administration of Taxation on the Tax Rebate Issues Related to Exported Electrolytic Copper (Guo Shui Han [2002] No. 875)

206.

Circular of the State Administration of Taxation on Improving the Management of the Electronic Information Concerning the Special Tax Invoices for Exported Goods (Guo Shui Fa [2002] No. 860)

207.

Circular of the State Administration of Taxation on Properly Undertaking the Settlement of the Tax Rebate (Exemption) for the Goods Exported in 2002 (Guo Shui Han [2002] No. 1138)

208.

Circular of the State Administration of Taxation on the Relevant Matters Related to the Registration of Tax Refund for Exports by Domestic-Funded Enterprises (Guo Shui Han [2003] No. 836)

209.

Circular of the State Administration of Taxation on the Electronic Information Related to the Archival Filing of Tax Rebates for the Goods Exported in 2002 (Guo Shui Han [2003] No. 989)

210.

Urgent Circular of the State Administration of Taxation on Advancing the Export Tax Rebate Process and Actively Supporting Foreign Trade (Guo Shui Fa [2003] No. 021)

211.

Circular of the State Administration of Taxation on Delegating the Power to Examine and Approve Enterprises of Category A for Enjoying Export Tax Refund to Lower Levels (Guo Shui Fa [2003] No. 117)

212.

Reply of the State Administration of Taxation on the Tax Rebate Rates Applicable to the Exported Highly Pure Silver (Guo Shui Han [2003] No. 1162)

213.

Urgent Circular of the State Administration of Taxation on Well Doing the Current Work of Examination and Approval of Tax Rebate for Exported Goods (Guo Shui Han [2003] No. 1267)

214.

Circular of the State Administration of Taxation on the Evaluation of the Export Tax Rebate Work on the Basis of the Verification of Information Stated in the Value-Added Tax Special Invoices (Guo Shui Han [2003] No. 1304)

215.

Circular of the State Administration of Taxation on Properly Undertaking the Settlement of the Tax Rebate (Exemption) for the Goods Exported in 2003 (Guo Shui Han [2003] No. 1303)

216.

Circular of the State Administration of Taxation on Solving the Outstanding Tax Rebates to the Export Enterprises in the Central and Western Region (Guo Shui Han [2003] No. 1399)

217.

Supplementary Circular of the State Administration of Taxation on Properly Undertaking the Settlement of the Tax Rebate (Exemption) for the Goods Exported in 2003 (Guo Shui Han [2003] No. 132)

218.

Urgent Circular of the State Administration of Taxation on Properly Conducting the Adjustment of the Treasury of the Creditable Tax Amounts for the Goods Exported by Production Enterprises in 2004 (Guo Shui Fa [2004] No. 008)

219.

Urgent Circular of the State Administration of Taxation on Some Issues Related to the Settlement of the Export Tax Rebates for the Year 2003 (Guo Shui Han [2004] No. 419)

220.

Circular of the State Administration of Taxation on Strengthening the Management of the Transmission of Electronic Data of Export Tax Rebates (Guo Shui Han [2004] No. 481)

221.

Urgent Circular of the State Administration of Taxation on Conducting Tax Inspections on Exported Goods (Guo Shui Han [1998] No. 451)

222.

Circular of the State Administration of Taxation on the Opinions on How to Treat the Tax Payments Already Made for Inventories at the Beginning Period by Foreign Trade Enterprises (Guo Shui Fa [1994] No. 030)

223.

Circular of the State Administration of Taxation on Printing and Distributing the Commodity Codes and Names of Products of Twelve Categories such as Electro-mechanical and Light Industry Products for Which the Tax Rebate Rates Have Been Increased (Guo Shui Han [1998] No. 485)

224.

Circular of the State Administration of Taxation on Increasing the Tax Rebate Rates for Some Exported Goods (Guo Shui Fa [1999] No. 011)

225.

Circular of the State Administration of Taxation on the Relevant Information Concerning the "No Collection, No Refund" Measures for the Examination and Approval of Goods Exported by Old Foreign-funded Enterprises (Guo Shui Fa [1999] No. 022)

226.

Urgent Circular of the State Administration of Taxation on the Tax Rebate Issues Related to Exported Poultry Products Guo Shui Han[2001] No. 479)

227.

Reply of State Administration of Taxation on How to Collect Taxes on Products Which Are Declared and Written off by Foreign-funded Enterprises as Products Made by Using Raw Materials and Which Are Sold to Foreign Trade Companies Abroad (Guo Shui Han [1993] No. 248)　

228.

Letter of the State Administration of Taxation on the Policies on Goods Exported by Foreign-funded Enterprises (Guo Shui Fa [1994] No. 558)

229.

Circular of the State Administration of Taxation on Conducting Inspections on Tax Rebate (Exemption) for the Goods Exported in 1999 (Guo Shui Han [1999] No. 725)

230.

Circular of the State Administration of Taxation on Pushing Forward the Special Invoice Certification System for Export Tax Rebate (Guo Shui Han [1996] No. 014)

231.

Circular of the State Administration of Taxation on Giving Priority to Make Tax Rebates for Exported Electro-mechanical Products (Guo Shui Fa [1995] No. 234)

232.

Reply of the State Administration of Taxation on the Export Tax Rebate Issues Related to the Processing and Assembling Business with Materials Brought from Overseas (Guo Shui Fa [1996] No.539)

233.

Circular of the State Administration of Taxation on the Matters Concerning the Special Tax Invoices for Exported Goods (Guo Shui Han [1996] No. 102)

234.

Circular of the State Administration of Taxation on the Collecting the Export Tax Rebate Data and Other Two Kinds of Data for Making Good Preparations (Guo Shui Han [2004] No. 092)

235.

Circular of the State Administration of Taxation on the Work Arrangement Related to the Collection of Data (Guo Shui Han [2004] No. 301)

236.

Circular of the State Administration of Taxation on the Work Related to the Update of the Data Interface between the Certification System for Value-Added Tax Special Invoices and the Export Tax Rebate Inspection System (Guo Shui Han [2004] No. 381)

237.

Circular of the State Administration of Taxation on Some Tax Issues Related to Foreign-funded Enterprises (Guo Shui Fa [1995] No. 019)

238.

Circular of the State Administration of Taxation on Applying Electronic Administration for the "Exemption, Offset and Refund" of Taxes on Goods Exported by Production Enterprises (Guo Shui Han [2003] No. 15)

239.

Circular of the State Administration of Taxation on Strengthening the Examination on the Export Tax Rebates and Strengthening the Letter-based Investigations into the Taxation Related to Exported Goods (Guo Shui Fa [1996] No. 056)

240.

Supplementary Circular of the State Administration of Taxation on Approval of Tax Rebates to Some Export Enterprises Exporting High Tax Rate and Valuable Products (Guo Shui Han [1992] No. 860)

241.

Circular of the State Administration of Taxation on the Tax Issues Related to Foreign-funded Enterprises Engaging in Processing with Supplied or Imported Materials and in the Production and Sales of International Bid-Winning Products (Guo Shui Fa [1994] No. 239)

242.

Circular of the State Administration of Taxation on Abolishing the Provisions on the Tax Rebate and Exemption for Electro-mechanical Products of Domestic Bid-winning Enterprises in International Bids by Using Loans of Foreign Governments or International Organizations (Guo Shui Han [1995] No. 014)

243.

Circular of the State Administration of Taxation on the Tax Rebate Issues Related to Exported Ethylene Products (Guo Shui Han [1995] No. 384)

244.

Circular of the State Administration of Taxation on Printing and Distributing the Measures for the Electronic Administration of Export Tax Rebates (Guo Shui Fa [1996] No. 079)

245.

Circular of the State Administration of Taxation on the Issues Related to the Special Invoice Certification System for Export Tax Rebates (Guo Shui Han [1996] No. 665)

246.

Circular of the State Administration of Taxation on Printing and Distributing the Provisions on Some Issues Related to the Electronic Administration of Export Tax Rebates (Guo Shui Fa [1997] No. 087)

247.

Reply of the State Administration of Taxation on Some Issues Related to Export Tax Rebates (Guo Shui Han [1997] No. 379)

248.

Reply of the State Administration of Taxation on the Tax Rebate Formalities for the Export Business of Chain Enterprises with Export Operation Rights (Guo Shui Fa [1998] No. 102)

249.

Circular of the State Administration of Taxation on Printing and Distributing the Administrative Measures for the Settlement of Tax Rebates (Exemptions) for Exported Goods (Guo Shui Fa [1999] No. 006)

250.

Circular of the State Administration of Taxation on the Tax Issues Related to the Exports of Foreign-funded Investment Companies (Guo Shui Fa [2000] No. 202)

251.

Circular of the State Administration of Taxation on the Approval of Tax Rebates for the Refined Oil Exported by China Petrochemical Corporation (Guo Shui Fa [2001] No. 372)

252.

Circular of the State Administration of Taxation on the Examination of Tax Exemption, Offset and Rebate Amounts for the Exports of Production Enterprises by Using the Export Data in the "Port Electronic Law Enforcement System" (Guo Shui Han [2003] No. 95)

253.

Circular of State Administration of Taxation on Distributing the Circular of the Ministry of Commerce on Adjusting the Standards and Approval Procedures for the Qualifications to Engage in the Import and Export Business (Guo Shui Han [2003] No. 1019)

254.

Circular of the State Administration of Taxation on Some Tax Issues Related to the Goods Exported by Foreign-funded Enterprises (Guo Shui Fa [1996] No. 123)

255.

Circular of the State Administration of Taxation on Clarifying Several Issues Related to the Export Tax Rebate Policies (Guo Shui Fa [1998] No. 720)

256.

Circular of the State Administration of Taxation on Several Issues Related to the Goods Exported by Foreign-funded Enterprises (Guo Shui Fa [1999] No. 189)

257.

Reply of the State Administration of Taxation on the Urban Land Use Tax and Real Estate Tax in the Socialization Reform of Logistic Sector of Colleges and Universities (Guo Shui Han [2000] No. 635)

258.

Circular of the State Administration of Taxation on Continuing to Exempt China Locomotive Rolling Stock Industry (Group) Co., Ltd. from the Real Estate Tax and Urban Land Use Tax (Guo Shui Han [2002] No. 851)

259.

Circular of State Administration of Taxation on Continuing to Exempt China Locomotive Rolling Stock Industry (Group) Co., Ltd. from the Real Estate Tax and Urban Land Use Tax (Guo Shui Han [2002] No. 852\)

260.

Supplementary Circular of the State Administration of Taxation on Continuing to Exempt China Locomotive Rolling Stock Industry (Group) Co., Ltd. from the Real Estate Tax and Urban Land Use Tax (Guo Shui Han [2003] No. 1111)

261.

Supplementary Circular of the State Administration of Taxation on Continuing to Exempt China Locomotive Rolling Stock Industry (Group) Co., Ltd. from the Real Estate Tax and Urban Land Use Tax (Guo Shui Han [2003] No. 1120)

262.

Circular of the State Administration of Taxation on the Temporary Exemption of Land Use Tax on the Production and Business Operation Land of Labor Reform and Rehabilitation Entities Subordinated to the Ministry of Justice (Guo Shui Han [90 No. 280])

263.

Circular of the State Administration of Taxation on the Land Use Tax on Storage and Transport Enterprises of Materials Subordinated to China Material Storage and Transportation Company (Guo Shui Han [1991]No. 200)

264.

Circular of the State Administration of Taxation on the Standards for the Tax Amount of the Land Use Tax on the Production Use Land of Coal Enterprises (Guo Shui Han [1991] No. 484)

265.

Circular of the State Administration of Taxation on the Standards for Tax Amount of the Land Use Tax on the Land Used for Oil Production and Construction (Guo Shui Han [1991] No. 485)

266.

Circular of the State Administration of Taxation on Properly Transferring the Power to Examine and Approve the Deduction and Exemption of Tax on Urban Land Use Tax to the Lower Levels (Guo Shui Fa [1992] No. 053)

267.

Circular of the State Administration of Taxation on Exempting the Land Use Tax from the Land for the Purpose of Wool Storage Places and Water Transport Docks in the Forest Areas of the Forestry Sector (Guo Shui Han [1992] No. 733)

268.

Circular of the State Administration of Taxation on Exempting the Land Use Tax from the Land Used for the Purpose of Barracks Managed by the Army Business Management Institutions of Real Estate (Guo Shui Han [1992] No. 902)

269.

Supplementary Circular of the State Administration of Taxation on the Tax Policies for the Geological Survey Entities (Guo Shui Fa [2000] No. 027)

270.

Circular of the State Administration of Taxation on the Temporary Exemption of Stamp Tax from Cotton Sale Contracts of China National Cotton Exchange (Guo Shui Fa [2000] No. 036)

271.

Circular of the State Administration of Taxation on the Collection of Stamp Taxes from the Fund Ledgers of Guoxin Paging Co., Ltd. and Its Subsidiaries (Guo Shui Han [1999] No. 685)

272.

Circular of the State Administration of Taxation on the Exemption of Stamp Tax and Urban Land Use Tax from State-owned Overseas Chinese Farms (Forestry Centers) and Factories (Guo Shui Fa [89] No. 017)

273.

Circular of the State Administration of Taxation on How to Treat the Collection or Exemption of City Maintenance and Construction Tax When Repaying Loans by Taxes and When Developing New Products (Guo Shui Fa [89] No. 155)

274.

Provisions of the State Administration of Taxation on the Collection or Exemption of Land Use Tax from the Arm Enterprises Subordinated to China North Industrial Corporation (Guo Shui Fa [1989] No. 037)

275.

Reply of the State Administration of Taxation on Adjusting the Amount of Resource Tax on the Non-uniformly Distributed Coal Mines of the Autonomous Region of Inner Mongolia (Guo Shui Han [1999] No.189)

276.

Reply of the State Administration of Taxation on the Unit Amount of Resource Tax on the Three Coal Mines Subordinated to the Zibo Mining Bureau (Guo Shui Fa [2000] No. 459)

277.

Reply of the State Administration of Taxation on the Amount of Resource Tax on the Three Coal Mines of Linyi Mining Bureau and Other Mining Bureaus (Guo Shui Han [2002] No. 846)

278.

Reply of the State Administration of Taxation on Adjusting the Amount of Resource Tax on the Coal of Fuqiang County, Yunnan Province (Guo Shui Han [2004] No. 020)

279.

Reply of the State Administration of Taxation on the Collection of Real Estate Tax on Houses Rented out by Individuals (Guo Shui Han [1993] No. 141)

280.

Circular of the State Administration of Taxation on Distributing the Format of Tax Registration Certificates (Guo Shui Fa [1993] No. 044)

281.

Circular of the State Administration of Taxation on Distributing the Explanations on the Codes of the Tax Registration Certificates (Guo Shui Fa [1993] No. 074)

282.

Circular of the State Administration of Taxation on Distributing the Provisions on Several Issues Related to the Implementation of the Law on the Administration of Tax Collection and the Detailed Rules for the Implementation Thereof (Guo Shui Fa [1993] No. 117)

283.

Reply of the State Administration of Taxation on the Tax Registration Codes (Guo Shui Han [1994] No. 560)

284.

Circular of the State Administration of Taxation on the Change of Tax Registration Certificates (Guo Shui Fa [1996] No. 046)

285.

Circular of the State Administration of Taxation on the Format of Tax Registration Certificates (Guo Shui Han [1996] No. 131)

286.

Circular of the State Administration of Taxation on How to Use the Uniform Codes for the To-be-changed Tax Registration Certificates (Guo Shui Han [1996] No. 165)

287.

Reply of the State Administration of Taxation on How to Determine the Nature of Failure to File Tax Returns (Guo Shui Han [1997] No. 091)

288.

Reply of the State Administration of Taxation on the Determination of Basis for Punishment in Changing the Tax Registration Certificates (Guo Shui Fa [1997] No. 479)

289.

Circular of the State Administration of Taxation on Printing and Distributing the Administrative Measures for Tax Registration (Guo Shui Fa [1998] No. 081)

290.

Circular of the State Administration of Taxation on Strengthening the Administration on the Examination and Approval of Deferred Tax Payments (Guo Shui Fa [1998] No. 098)

II.

94 rules, regulations and regulatory documents of the tax organs, of which some articles have been invalidated or abolished.

1.

Article 1 of the Circular of the State Administration of Taxation on Printing and Distributing the Explanatory Notes on the Collection Scope of Value-Added Taxes on Some Goods (Guo Shui Fa [1993] No. 151)

2.

Article 6 (4) of the Circular of the State Administration of Taxation on the Collection of Value Added Taxes (Guo Shui Fa [1994] No. 122): "With a view to promoting the efficient issuance of the special invoices, the seller may affix a special seal that bears the marks of its name, address, telephone number and taxpayer registration code, within the column of the seller on the special invoices in advance. The seal shall be clear. If any of the foresaid contents is changed, the seal shall be changed in a timely manner."

Article 6 (5): "Article 3 of the Circular of the State Administration of Taxation on How to Use the Value Added Tax Special Invoices, which provides that "it may use for-printing formatted special invoices, which are produced under the supervision of the tax organ, to issue special invoices for the power or tap water it sells", means that a power supply department or water supply company may issue special invoices by electronic computer, but it shall purchase and use the special invoices prepared for computer issuance, which are uniformly produced under the supervision of the tax organ."

3.

Article 1 (2) of the Circular of the State Administration of Taxation on Several Issues Related to Strengthening the Administration of Collection of Value-Added Taxes (Guo Shui Fa [1995] No. 192): "The formalities for a commercial enterprise to offset and deduct the input taxes for the investments, donations and goods allocated to it. As to the offset of input tax amount related to the goods purchased by a general taxpayer of value-added tax, the commercial enterprise shall not file any tax return for offsetting the input tax amount until it has paid the purchase price of the goods in accordance with the Circular of the State Administration of Taxation on Strengthening the Administration of the Collection of Value-Added Taxes (Guo Shui Fa [1995] No. 015). For a commercial enterprise which accepts any investment, donation or goods allocated to it, the time limit for it to file a tax return for offsetting the input tax amount shall be the time when it receives the value-added special invoice. When the taxpayer files a tax return for offsetting the input tax amount, it shall provide the contract or certification materials related to the investment, donation or goods allocated to it.(4)The offset time for goods purchased by installment payments. Where a commercial enterprise purchases any goods by installment payments, if the seller first issues a full-amount invoice, and then the buyer makes installment payments in light of the time as stipulated in the contract, the commercial enterprise shall not file any tax return for offsetting the input tax amount for the goods until it has made all the installment payments.(5) Where any general taxpayer of value-added tax violates the provisions of Item (3) or Item (4), the tax organ shall deduct the relevant input tax amount from the current input tax amount of the taxpayer, and shall indicate in the invoice that no matter whether or not it makes payments in the future, it shall not file any tax return for offsetting it by including it in the input tax amount.

4.

Article 4 of the Circular of the State Administration of Taxation on Several Issues Related to the Collection of Value-Added Tax (Guo Shui Fa [1996] No. 155)

5.

Article 2 of the Circular of the State Administration of Taxation on How to Collect Value-Added Taxes on the Sale of Imported Duty-free Articles (Guo Shui Fa [1994]No. 062)

6.

Article 2 of the Supplementary Circular of the State Administration of Taxation on the Administration of Value-Added Tax on Grain Enterprises (Guo Shui Han [1999] No. 829)

7.

Article 2 of the State Administration of Taxation on the Procedures for the Examination and Approval of Exemption of Value-Added Taxes on Feed Production Enterprises (Guo Shui Fa [2003] No. 114)

8.

Article 1 of the Supplementary Circular of the State Administration of Taxation on the Offset of Input Tax Amount for Railway Freight (Guo Shui Han[2003] No. 970)

9.

Article 1 (3) of the Circular of the State Administration of Taxation on Printing and Distributing the Provisions on Several Concrete Issues Related to Value-Added Taxes (Guo Shui Fa [1993] No. 154): "For the financial leasing business, no matter whether or not the ownership of the leased goods is transferred to the lessee, no value added tax may be collected."

10.

Articles 2, 3 and 5 of the Circular about Printing and Distributing the Measures for the Application Recognition by General Taxpayers of Value-Added Tax (Guo Shui Fa [1994] No. 059)

11.

Item (1) of Paragraph 1 of Article 1 of the Circular of the State Administration of Taxation on Strengthening the Administration on the Collection of Value-Added Taxes (Guo Shui Fa [1995] No. 015): "Any general taxpayer who violates the provisions on the use of the value-added tax special invoices (hereinafter referred to as the special invoices) shall be punished according to the Law of the People's Republic of China on the Administration of Tax Collection, the Provisions on the Use of Value-Added Tax Special Invoices and the relevant provisions thereof. Upon the approval of the state taxation bureau at the county level or above, the general taxpayer shall be ordered to stop using the special invoices within 6 months, hand back the special invoices, and improve its rules on the use of special invoices within a time limit. In case it fails to meet the requirements after the expiration of the time limit, it may, upon approval of the state taxation bureau at the prefecture (city) level or above, the time of suspended use of invoices may be extended. Article 2 and Article 3 (2): Where the "invoice page" or "offset page" of the special invoice for any goods or taxable service purchased or obtained by a taxpayer does not satisfy the requirements for the issuance of the Provisions on the Use of Value-Added Tax Special Invoices, it shall not be served as a tax offset voucher. If the "invoice page" or "offset page" of a special invoice is lost, no matter what is the reason, it shall not offset against the input tax amount (no photocopy of the counterfoil page obtained from the opposite party may serve as a tax offset voucher).

12.

Article 5 of Circular of the State Administration of Taxation on Printing and Distributing the Answers to the Questions about Value-Added Tax (I) (Guo Shui Han [1995] No. 288of the State Administration of Taxation)

13.

Article 2 of the Reply of the State Administration of Taxation on Several Issues Related to the Tax Policies on the Value-Added Tax (Guo Shui Han [2001] No. 248)

14.

Article 3 of the Circular of the State Administration of Taxation on Adjusting the Tax Rates for the Sale of Some Particular Goods on Which the Value-Added Tax Is Collected through Simplified Measures (Guo Shui Fa [1998] No.122)

15.

Article 1 of the Circular of the State Administration of Taxation on How to Fill in and Issue Value-Added Tax Special Invoices (Guo Shui Fa [1996 No. 166])

16.

Article 1 of the Circular of the State Administration of Taxation on Several Issues Related to Putting Forward the Adoption of the Anti-forgery VAT Tax-control Certification System (Guo Shui Fa [2000] No. 183)

17.

Articles 1 and 3 of the Circular of the State Administration of Taxation on Printing and Distributing the Announcement of the State Administration of Taxation on Pushing Forward the Adoption of the Anti-forgery VAT Tax-control Certification System (Guo Shui Fa [2000] No. 191)

18.

Articles 2 and 6 of the Circular of the State Administration of Taxation on Printing and Distributing the Administrative Measures for the Anti-forgery VAT Tax-control Certification System (Guo Shui Fa [1999] No. 221)

19.

Articles 1 through 6 of the Circular of the State Administration of Taxation on Strengthening the Administration on the Use of Value-Added Tax Special Invoices (Guo Shui Fa [1995] No. 193)

20.

Article 3 of the Reply of the State Administration of Taxation on the Collection and Exemption of Value-Added Tax on the Rural Power Grid Maintenance Fee in the Rural Electric Power System Reform (Guo Shui Han [2002] No. 421)

21.

Article 3 of the Circular of the State Administration of Taxation on Several Operation Issues Concerning the Value-Added Tax (Guo Shui Fa [1994] No. 186)

22.

Articles 2, 8, 9 and 10 of the Circular of the State Administration of Taxation on Several Issues Related to the Collection of Sales Taxes (Guo Shui Fa [1994] No. 159)

23.

Articles 1 and 4 of the Circular of the State Administration of Taxation on Some Issues Related to the Collection of Sales taxes on the Labor Service Offered to An Oil and Gas Field by the Entity to Which the Oil and Gas Field Belongs (Guo Shui Fa [1995] No. 132)

24.

Article 2 of the Circular of the State Administration of Taxation on Collecting Sales Taxes on the Relevant Businesses of Telecom Departments (Guo Shui Fa [2000] No. 143): "The time for the occurrence of the tax obligation of a telecom department for selling a priced telephone card shall be just the day on which the telephone card is sold and the sales income is obtained, or shall be the day on which the demanded voucher for the sales income is obtained, the business amount shall be the total amount of the price and the off-price fees paid by the buyer (including the distributor)." "If the business operation of priced telephone cards of a telecom department is taxed at the amount of sales income, the advance payments deposited in the advance payment account shall, be shifted into the business income by phases within 3 years, and for which sales tax shall be paid according to the relevant provisions."

25.

Article 18 of the Circular of the State Administration of Taxation on Printing and Distributing the Administrative Measures for the Filing of Sales Tax Returns by Financial and Insurance Sectors (Guo Shui Fa [2002] No. 009)

26.

Article 3 of the Second Announcement of the State Administration of Taxation on the Recognition of Taxpayers of Sales Taxes in the Cargo Transport Sector (Guo Shui Han [2000] No. 1360)

27.

Articles 1 and 2 of the Third Announcement of the State Administration of Taxation on the Recognition of Taxpayers of Sales Taxes in the Cargo Transport Sector (Guo Shui Han [2000] No. 1393)

28.

Article 1 of the Supplementary Circular of the State Administration of Taxation on Territorial Survey Entities Subordinated to the Ministry of Geology and Mineral Resources (Guo Shui Han [1996] No. 656)

29.

Article 1 of the Circular of the State Administration of Taxation on the Administration of Tax Collection Related to the Scientific Research Institutions Subordinated to the Ten National Bureaus and Institutions Subject to the Administration of the State Economic and Trade Commission (Guo Shui Fa [1999] No. 135)

30.

Article 1 of the Reply of the State Administration of Taxation on the Administration of Tax Collection Related to the Taxable Incomes Obtained by Armies (Guo Shui Han [2000] No. 466)

31.

Article 1 (1) of the Reply of the State Administration of Taxation on the Tax Payment Issues Related to the Road Mechanization Engineering Office of Bengbu City (Guo Shui Han [2000] No. 076)

32.

Article 2 (1) of the Circular of the State Administration of Taxation on Several Issues Related to the Collection of Consumption Taxes (Guo Shui Fa [1994] No. 130): "In accordance with the provisions of the Consumption Tax Law, if any taxable consumption goods is consecutively produced with taxed consumption goods bought or processed upon entrusted processing, the purchase price of the taxed consumption goods or the consumption tax withheld for the taxed consumption goods for entrusted processing may be deducted when the consumption tax is calculated and collected. (3) If any automobile tyres are consecutively produced by an enterprise with taxed automobile tyres (inner tyres or outer tyres), or any motorcycles are consecutively produced with taxed motorcycles purchased or produced upon entrusted processing (for example, changing two-wheel motorcycles into three-wheel motorcycles), the purchase price or the consumption tax already paid for the taxed automobile tyres or the taxed the motorcycles may be deducted when the consumption tax is calculated and levied".

33.

Articles 1, 2, 3, 4 and 6 of the Circular of the State Administration of Taxation on the Administration of the Collection of Consumption Taxes on Gold and Silver Ornaments (Guo Shui Fa [1995] No. 063)

34.

Article 1 of the Circular of the State Administration of Taxation on Strengthening the Administration on Taxable Consumption Articles Processed upon Entrustment (Guo Shui Fa [1995] No. 122)

35.

Article 1 (1) of the Urgent Circular of the State Administration of Taxation on the Implementation of the Circular of the State Council on the Adjusting the Prices of Tobacco Leaves and Cigarettes and the Tax Policies (Guo Shui Fa [1998] No. 121): "The cigarettes of Class I as mentioned in the Circular shall refer to the cigarettes which are produced by cigarette production enterprises and of which the sales price (excluding the amount of value-added tax that shall be paid by the buyers) of a large box (50, 000 pieces of cigarettes, the same below) is 6410 Yuan or more. The cigarettes of Classes II and III shall refer to the cigarettes of which the sales price of a large box is not less than 2137 Yuan but not more than 6410 Yuan. The Cigarettes of Classes IV and V shall refer to the cigarettes of which the sales price of a large box is less than 2137 Yuan. The taxation categories for the cigarettes of all brands, which have already been produced by the taxpayers, shall be determined in light of the sales prices of the cigarettes of the same brands and specifications prior to June 31, 1998. The taxation categories of cigarettes of new brands shall be determined pursuant to the actual sales prices. (2) With a view to regulating the filing of tax returns and avoiding any possible confusion between the classified tax calculation criterions for the consumption taxes collected on cigarettes and the quality-grade criterions of the cigarette production enterprises, the taxation category for the consumption tax on cigarettes of Class I shall be changed to cigarettes of Class A, the taxation category for the consumption tax on cigarettes of Classes II and III shall be changed to cigarettes of Class B, and the taxation category for the consumption tax on cigarettes of Classes IV and V shall be changed to cigarettes of Class C. (4) The tax category and applicable tax rates for the self-produced and self-use cigarettes shall be determined upon the sales prices of the same brand and the specifications of the cigarettes produced by the taxpayer. If no sales price of the same brand or the specification of the cigarettes is available, the cigarettes shall all be taxed at 50% of the tax rates for cigarettes of Class A. (5) The cigarettes processed upon entrustment shall be taxed according to the taxation categories and applicable tax rates for cigarettes of the same brand and the specifications of the entrusted party. If no cigarettes of the same brand and specifications are available, the cigarettes shall all be taxed at 50% of the tax rate for cigarettes of Class A. (6) The unmarked cigarettes, hand-made cigarettes, and the cigarettes without being listed in the plan and approved by the State Council, which are produced by enterprises and individuals, shall all be taxed at 50% of the tax rate for the cigarettes of Class A. The Articles 2 and 3.

36.

Articles 1 through 4 of the Supplementary Circular of the State Administration of Taxation on Adjusting the Prices of the Tobacco Leaves and Cigarettes and the Tax Polices Thereof (Guo Shui Han [1998] No. 524)

37.

Articles 2, 5, 7 and 8 of the Circular of the State Administration of Taxation on Printing and Distributing the Administrative Measures for the Collection of Consumption Taxes on Gold and Silver Ornaments (Guo Shui Fa [1994] No. 267)

38.

Articles 7 and 8 of the Circular of the State Administration of Taxation on Printing and Distributing the Explanatory Notes on the Scope of Consumption Taxes (Guo Shui Fa [1993] No. 153)

39.

Article 1 of the Circular of the State Administration of Taxation on the Enterprise Income Taxes on the Reform of the System of Project Survey and Design Entities (Guo Shui Fa [2001] No. 060)

40.

Article 1 (1) of the Circular of the State Administration of Taxation on the Income Taxes Related to the Combination and Split-up of Enterprises (Guo Shui Fa [2000] No. 119): "When the combing enterprise and the combined entity buy back the company's shares from the shareholders for realizing the combination, the difference between the buy-back price and issuance price shall be the gain or loss on the transfer of shares".

41.

Articles 2 and 4 of the Circular of the State Administration of Taxation on Printing and Distributing the Interim Provisions on the Tax and Financial Issues Related to Urban and Rural Credit Cooperatives (Guo Shui Fa [1996] No. 231)

42.

Articles 1 and 3 of the Circular of the State Administration of Taxation on Several Issues Related to the Enterprise Income Taxes (Guo Shui Fa [1994] No. 132)

43.

Articles 2 and 3 of the Circular of the State Administration of Taxation on Several Concrete Issues Related to Enterprise Income Taxes (Guo Shui Fa [1994] No. 229)

44.

Article 4 of the Circular of the State Administration of Taxation on Printing and Distributing the Opinions on Intensifying the Administration of Collection of Income Taxes on Central Enterprises (Guo Shui Fa [1995] No. 188)

45.

Articles 3 and 4 of the Circular of the State Administration of Taxation on Strictly Controlling the Scope of Enterprise Income Taxes (Guo Shui Fa [1996] No. 200)

46.

Articles 2, 4, 5, 6 and 16 of the Circular of the State Administration of Taxation on Printing and Distributing the Measures for the Control of Pre-tax Deduction of Enterprise Technical Development Expenses (Guo Shui Fa [1999] No. 049)

47.

Article 2 of the Circular of the State Administration of Taxation on Several Issues Related to the Enterprise Income Taxes on Radio and TV Public Institutions (Guo Shui Fa [2001] No. 015)

48.

Articles 2 through 5 of the Circular of the State Administration of Taxation on Several Issues Related to the Enterprise Income Taxes (Guo Shui Fa [1994] No. 250)

49.

Articles 3, 7, 8, 9, 11 and 12 of the Circular of the State Administration of Taxation on Printing and Distributing the Administrative Measures for the Income Taxes on Power Enterprises (Guo Shui Fa [1998] No. 134)

50.

Article 5 of the Circular of the State Administration of Taxation on the Issues Related to the Income Taxes on the Restructured Judicial Notarization Institutions (Guo Shui Fa [2001] No. 739)

51.

Articles 1, 3, 4, 5 and 6 of the Circular of the State Administration of Taxation on Printing and Distributing the Interim Measures for the Administration of Collection of Enterprise Income Taxes on a Consolidated Basis (Guo Shui Fa [1995] No. 198)

52.

Article 2 of the Circular of the State Administration of Taxation on the Payment of Enterprise Income Taxes by the Issuance Institutions of Welfare Lotteries (Guo Shui Fa [1999] No. 100)

53.

Article 8 (1) of the Circular of the State Administration of Taxation on Printing and Distributing the Administrative Measures for the Collection of Income Taxes on Public Institutions, Social Bodies, Private Non-enterprise Entities (Guo Shui Fa [1999] No. 065): "If a public institution adopts the wage system as provided by the State Council for the personnel of public institutions, it shall make pre-tax deductions in light of the prescribed wage standards, the wages beyond the prescribed wage standards shall not be deducted prior to the tax payment. Upon the approval of the relevant competent organs of the state, any public institution connecting the total amount of wages with the economic benefits may, upon the approval of the tax organ, make pre-tax deduction of the actually paid amount of wages within the wage limits as reviewed and approved in the measures for connecting wages with performances. If the amount of wages as prepared according to the wage standards as reviewed and determined in the measures for connecting the wages with performances is lower than the amount of wages actually paid in the current year, the difference may be deducted prior to tax payment when the wages are paid in the subsequent year. Any public institution that does not adopt the aforesaid two methods, shall make pre-tax deductions in accordance with the provisions of the Tax Law. The wage-related pre-tax deductions for social bodies and private non-enterprise entities shall be subject to the provisions on public institutions. The wage system of and the wage standards for public institutions, social bodies and private non-enterprise entities shall be reported to the competent tax organ for archival filing. (2) The employees' trade union expenses, employees' welfare costs and employees' educational expenses in public institutions, social bodies and private non-enterprise entities may be calculated and deducted prior to taxation at 2%, 14% and 1.5% of the total amount after deducting the standard wages respectively in accordance wtih the provisions of the preceding paragraph. But those directly disbursed as relevant expenses shall not be deducted when the taxable income amount is calculated." Article 9 (2): "The public institution, social body or private non-enterprise entity shall generally provide depreciations for its fixed assets by the straight line method or the unit-of-production method. If it is necessary for it to adopt any other depreciation method, it shall file an application with the competent tax organ, and may not use any other depreciation method unless it is granted an approval upon examination." And Article 14 .

54.

Article 5 of the Circular of the State Administration of Taxation on Several Issues Related to the Income Taxes on Urban Commercial Banks (Guo Shui Fa [1999] No. 227)

55.

Article 4 of the Circular of the State Administration of Taxation on Several Issues Related to the Income Taxes on Telecom Enterprises (Guo Shui Fa [2000] No. 147)

56.

Article 4 of the Circular of the State Administration of Taxation on Printing and Distributing the Measures for the Examination and Approval of the Pre-tax Deduction of the Management Expenses Prepared by the Headquarters (Guo Shui Fa [1996] No. 177)

57.

Article 7 of the Supplementary Circular of the State Administration of Taxation on the Measures for the Examination and Approval of the Pre-tax Deduction of the Management Expenses Prepared by the Headquarters (Guo Shui Fa [1999] No. 136)

58.

Article 7 of the Circular of the State Taxation Administration on the Issues that Uniform Calculation, Graded Administration, On-the-spot Advance Payment and Concentrated Liquidation of Income Taxes Shall Be Adopted for the Enterprise Paying Tax on a Combined (Consolidated) Basis (Guo Shui Fa [2001] No.13).

59.

Article 1 of the Circular of the State Administration of Taxation on the Issues Related to the Payment of Enterprise Income Taxes by Multi-business Enterprises in the Railway Transport Sector (Guo Shui Fa [1998] No. 062)

60.

Article 1 of Circular of the State Administration of Taxation on the Enterprise Income Taxes after the Restructuring of China Life Insurance Company (Guo Shui Han [2004] No.627)

61.

Article 1 of the Supplementary Circular of the State Administration of Taxation on the Enterprise Income Tax Preferential Policies on Scientific Research Institutions (Guo Shui Fa [2002] No. 036)

62.

Articles 1 and 2 of the Circular of the State Administration of Taxation on the Coherence of the Examination and Approval Items of Enterprise Income Taxes Which Have Been Already Abolished or Transferred to the Lower Levels (Guo Shui Han [2004] No.963)

63.

Articles 1 through 6 of the Circular of the State Administration of Taxation on the Payment of Income Taxes by Enterprises Subordinated to the Civil Aviation Administration of China (Guo Shui Fa [1994] No. 067)

64.

Article 1 of the Circular of the State Administration of Taxation on the Circular Concerning the Collection of Income Taxes on Oversea Enterprises and Carrying out Tax Source Investigations (Guo Shui Fa [1994]No. 265)

65.

Articles 1 and 2 of the Reply of the State Administration of Taxation on the Collection and Exemption of Income Taxes on Enterprises Run by Schools (Guo Shui Han [1996] No. 138)

66.

Articles 1 and 2 of the Circular on the Payment of Enterprise Income Taxes by Foreign Trade Enterprises (Guo Shui Fa [1994] No. 220)

67.

Articles 1 through 4 of the Circular of the State Administration of Taxation on the Issues Related to the Tax and Financial Treatments after Adopting Comprehensive Average Sales Price for Fertilizer (Guo Shui Han [1996]No. 663)

68.

Article 2 (3) of the Circular of the State Administration of Taxation on Strengthening the Financial Management of Enterprises Directly under the All-China Federation of Supply and Marketing Cooperatives (Guo Shui Han [1996] No. 664): "As to the examination and approval of property losses and investment losses, any property loss and investment loss incurred to an enterprise shall, upon examination and approval of the State Administration of Taxation, may be recorded into the current profits and losses of the current period".

69.

Articles 1, 2 and 7 of the Supplementary Circular of the State Administration of Taxation on the Relevant Issues Related to the Investigation and Punishment of Individual Income Tax Dodging Cases (Guo Shui Han [1996] No. 602)

70.

Article 6 of the State Administration of Taxation on Further Strengthening the Circular of the Collection of Individual Income Taxes on Persons with High Incomes (Guo Shui Fa [2001] No. 057)

71.

Article 2 of the Circular of the State Administration of Taxation on Intensifying the Administration of Collection of Individual Income Taxes on the Interests Income from the Individual Shareholders' Accounts (Guo Shui Han [1999] No. 697)

72.

Articles 1 through 3 of the State Administration of Taxation on the Provisions for the Letter-based Investigations into Taxation Related to Exported Goods (Guo Shui Fa [1995] No. 037)

73.

Article 1 and Article 2 (1) of the Circular of the State Administration of Taxation on the Check of Electronic Information on Special Invoices for Exported Goods (Guo Shui Fa [2003] No. 1392): "Where the value added tax special invoices were issued before August 1, 2003"; (2) "Where the value added tax special invoices or ordinary invoices for the purchased goods have not been listed into the monitoring scope of the Anti-forgery VAT Tax-control or Audit System."

74.

Articles 4, 5, 6, 11, 12, 13, 24, 25, 26, 30, 31 and 33 of the Circular of the State Administration of Taxation on Printing and Distributing the Administrative Measures for the Tax Rebates and Exemptions for Exported Goods (Guo Shui Fa [1994] No. 031)

75.

Articles 3 and 4 of the Circular of the State Administration of Taxation on Strengthening the Administration of Export Tax Rebates and Strictly Examining the Tax Rebate Vouchers (Guo Shui Fa [1994] No. 146)

76.

Articles 2 through 4 of the Circular of the State Administration of Taxation on the Transfer of the Electronic Information about the Exported Goods (Guo Shui Han [1997] No. 630)

77.

Articles 2 through 4 of the Circular of the State Administration of Taxation on Printing and Distributing the Concrete Provisions on Several Issues Related to the Tax Rebates (Exemptions) for Exported Goods (Guo Shui Fa [1999] No. 101)

78.

Article 5 of the Circular of the State Administration of Taxation on the Management of Electronic Information in the Special Invoices for the Tax Rebates for Exported Goods (Guo Shui Fa [2000] No. 117)

79.

Articles 7 and 8 of the Circular of the State Administration of Taxation on Several Issues Related to the Export Tax Rebates (Guo Shui Fa [2000] No. 165)

80.

Article 1 (1) of the Circular of the State Administration of Taxation on Printing and Distributing the Rules for Tax Exemption, Offset and Rebate for the Products Exported by Production Enterprises (for Trial Implementation) (Guo Shui Fa [2002] No. 011): "Where a production enterprise goes through the formalities for the registration of export tax rebates, it shall fill out a Form of Registration of Tax Rebates for Exported Enterprises (for the format, please see the Form in the Second On-line Edition of the Export Tax Rebate Computer Management System) and shall submit the following materials:

(1)

The Legal Person Business License or the Industrial and Commercial Business License (duplicate);

(2)

The Tax Registration Certificate (duplicate);

(3)

The Qualification Certificate of the Peoples' Republic of China for the Import and Export Enterprise (A production enterprise without import and export business operation right is not required to offer it);

(4)

The registration certificate of an entity which makes customs declaration by itself (The production enterprise without import and export business operation right is not required to offer it)

(5)

The form of examination and approval for the recognition application of a value-added tax general taxpayer or the form of examination and approval for annual inspection; and

(6)

Other materials as required by the tax organ, for example, a commissioned export agreement.

Article 1 (2) "Before the tax registration certificates are changed in 2002, the registration of tax rebates for export enterprises shall be subject to the above-mentioned provisions. When the tax registration certificates are changed in 2002, the export enterprises shall provide not only relevant materials for changing the tax registration certificates but also the above-mentioned materials as required by the tax organ. After the tax registration certificates are changed in 2002, the tax rebate registration of the relevant production enterprises shall also be integrated into the uniform management of tax registration.

Article 5 (2) "(b)Upon the basis of export information offered by the tax organ, in case an enterprise fails to collect a complete set of vouchers for the export tax rebate or fails to go through the formalities for the tax exemption, offset or rebate in the tax rebate organ within 6 months as of the day of customs declaration, the tax on the exports shall be calculated and collected according to relevant provisions (unless it is otherwise prescribed)." 　

81.

Article 2 of Circular of the State Administration of Taxation on Clarifying the Measures for the Tax Exemption, Offset and Refund for Those Deemed as Self-made Products Exported by Production Enterprises　(Guo Shui Fa [2002] No. 152)

82.

Articles 1 and 2 of the Circular of the State Administration of Taxation on Several Issues Related to the Tax Rebates (Exemptions) for Exported Goods (Guo Shui Fa [2003] No. 139)

83.

Article 6 (1) of the Urgent Circular of the State Administration of Taxation on the Examination of Export Tax Rebates by Using the Certification Information on the Value Added Tax Special Invoices (Guo Shui Han [2004] No. 133): "The State Administration of Taxation has offered the Technical Plan on the Output and Transmission of VAT Special Invoice Certification Information (Attachment). And all places shall, according to this Plan and in light of the management patterns of check, examination and approval of the export rebates within your respective region, determine the methods for the transmission of the VAT special invoice certification information by taking into consideration, and shall, prior to February 5, 2004, report the methods for the transmission of the VAT special invoice certification information within your respective region to the State Administration of Taxation (information center)." Attachment: Technical Plan on the Output and Transmission of VAT Special Invoice Certification Information

84.

Article 2 of the Circular of the State Administration of Taxation on Well Doing the Subsequent Management of the Cancelled Administrative Examination and Approval Items Related to the Export Tax Rebate (Guo Shui Fa [2004] No. 077)

85.

Article 2 of the Supplementary Circular of the State Administration of Taxation on the Examination of Export Tax Rebates by Using the Information on the VAT Special Invoices (Guo Shui Han [2004] No. 862) 。

86.

Articles 1 and 2 of the State Administration of Taxation on the Issues about Dealing with the Outstanding Tax Rebates for the Goods Exported Prior to December 31, 2003 (Guo Shui Han [2004] No. 905)

87.

Articles 2 and 3 of the Circular of the State Administration of Taxation on the Writing-off of Adjustment of the Treasury of Production Enterprises (Guo Shui Han [2004] No. 1240)

88.

Article 3 of the Circular of the State Administration of Taxation on the Examination of the Electronic Information on the Value Added Tax Special Invoices (Guo Shui Han [2003] No. 995)

89.

Article 1 of the Circular of the State Administration of Taxation on the Concrete Tax Issues Related to the Logistic System Reform of the Departments under the State Council (Guo Shui Fa [2000] No. 153)

90.

Article 7 of the Circular of the State Administration of Taxation on the Exemption of Urban Land Use Taxes from the Land Requisitioned by the Army (Guo Shui Fa [1989] No. 083)

91.

Articles 1 and 3 of the Circular of the State Administration of Taxation on the Collection and Exemption of Land Use Taxes from the Land Used by the Entities Subordinated to Municipal Traffic Companies (Guo Shui Fa [89] No. 098)

92.

Article 3 of Several Provisions of the State Administration of Taxation on the Collection and Exemption of Land Use Taxes from the Enterprises Subordinated to the Company of Nuclear Industry (Guo Shui Fa [89] No. 007)

93.

Article 2 of the Provisions by the State Administration of Taxation on the Collection and Exemption of Land Use Taxes from the Materials Storage and Transport Enterprises Subordinated to the China Materials Storage and Transportation Company (Guo Shui Fa [1989] No. 139)

94.

Articles 1 and 2 of the Circular of the State Administration of Taxation on How to Deal with the Suspected Illegal VAT Special Invoices as Found during the Execution of the Gold Tax Project (Guo Shui Han [2001] No. 730).

The State Administration of Taxation　

April 30, 2006