Tax

本站提供的文本僅供參考，如與頒布單位的文本不一致，均以頒布單位的文本為準。

The regulations and pronouncements published in this website are for reference only. If the contents of the regulations and pronouncements are inconsistent with those promulgated by the relevant authorities, the regulations and pronouncements issued by the relevant authorities should prevail.

• Law on Individual Income Tax of the People's Republic of China - 6^th Amendment (Effective 1 September 2011)
  中華人民共和國個人所得稅法 - 第六次修正 (2011年9月1日生效)

• Provisional Regulations on Value Added Tax of the People's Republic of China (Effective 1 January 2009)
  中華人民共和國增值稅暫行條例 (2009年1月1日生效)

• Detailed Rule for the Implementation of the Provisional Regulations of the People's Republic of China on Value-Added Tax and Business Tax (Effective 1 November 2011)

     中華人民共和國增值稅和營業稅暫行條例實施細則 (2011年11 月 1 日生效)

• Provisional Regulations on Consumption Tax of the People's Republic of China (Effective 1 January 2009)
  中華人民共和國消費稅暫行條例 (2009年1月1日生效)

• Provisional Regulations on Business Tax of the People's Republic of China (Effective 1 January 2009)
  中華人民共和國營業稅暫行條例 (2009年1月1日生效)

• Implementation Regulations on Individual Income Tax of the People's Republic of China - 3^rd Amendment
  (Effective 1 September 2011)
  中華人民共和國個人所得稅法實施條例 - 第三次修正 (2011年9月1日生效)

• Law on Corporate Income Tax of the People's Republic of China - 1^st Amendment (Effective 24 February 2017)
  中華人民共和國企業所得稅法 - 第一次修正 (2017年2月 24日生效)

• Implementation Regulations on the Law on Corporate Income Tax of the People's Republic of China
  (Effective 1 January 2008)
  中華人民共和國企業所得稅法實施條例 (2008年1月1日生效)

• Arrangement Between the Mainland of China and the Hong Kong Special Administrative Region for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income (PRC: Effective 1 January 2007; Hong Kong: Effective 1 April 2007)
  內地和香港特別行政區關於對所得避免雙重徵稅和防止偷漏稅的安排 (內地：2007年1月1日生效；香港特別行政區：2007年4月1日生效)
  
  • Departmental Interpretation and Practice Notes No.44 (Revised) (Effective August 2008)
    稅務條例釋義及執行指引第44號 (修訂) (2008 年8月生效)
  • Circular on the Interpretation and Implementation of the "Arrangement Between the Mainland of China and the Hong Kong Special Administrative Region for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income" (Issued on 4 April 2007)
    關於《內地和香港特別行政區關於對所得避免雙重徵稅和防止偷漏稅的安排》有關條文解釋和執行問題的通知 (2007年4月4日發佈)

• Measures (Trial) on Self Filing of Tax Return for Individual Income Tax (Effective 1 January 2007)
  個人所得稅自行納稅申報辦法 (試行) (2007年1月1 日生效)

• Circular of the State Administration of Taxation Promulgating an Index on Invalid or Repealed Tax Rules and Regulations (Effective 30 April 2006)
  國家稅務總局關於發佈已失效或廢止的稅收規範性文件目錄的通知(2006年4月30日生效)

• Provisional Regulations on Certified Tax Agents (Effective 1 February 2006)
  註冊稅務師管理暫行辦法 (2006年2月1日生效)

• Measures for Administration of Tax Reduction and Exemption (Effective 1 August 2015)
  稅收減免管理辦法 (2015年8月1日生效)

• Measures for Administration (Trial) of Tax Refund (Exemption) for Exported Goods (Effective 1 May 2005)
  出口貨物退 (免) 稅管理辦法 (試行) (2005年5月1日生效)

• Circular on Further Strengthening the Approval Administration of Tax Deduction for Management Fees Charged
  (Effective 28 January 2005)
  關於進一步加強總機構提取管理費稅前扣除審批管理的通知 (2005年1月28日生效)

• PRC Tax Bulletin (Headings Only)
  <<稅收信息>>(目錄)
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