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Live Life Work and Jobs in China Library & database @ jobschina.org |
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LAW |
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Law Library Index:
China Law
SAFEA Regulations
FAQ Working in China
Education Laws
Foreigners Working in China
Foreign Corporate & Company Laws
Taxation & Intellectual Property
Religious Activities |
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Taxation and Intellectual Property Rights |
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TAX |
360
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Individual Income Tax |
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TAX |
361
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Income Tax Of Enterprises With Foreign Investment And Foreign Enterprises |
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TAX |
362
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How To Handle The Taxation Of Foreign-Funded Enterprises In Which The Proportion Of Foreign Investment Is Lower Than 25% |
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TAX |
363
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Issues Concerning The Enterprise Income Tax Refunded For The Reinvestment Made By Foreign Investors |
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COM |
921
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Relevant Issues Concerning Securities Companies' Undertaking Of The Business Of Collectively Entrusted Investment Management |
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CEX |
970
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The Improvement Of Foreign Exchange Administration Of Direct Investments By Foreign Investors |
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IPR |
951
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Protection of Intellectual Property Rights in China |
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IPR |
950
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How to Resolve Intellectual Property Rights Disputes in China |
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MTC |
840
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The Approval And Control Of Resident Representative Offices Of Foreign Enterprises |
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CIQ |
860
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Customs Clearance Procedure For Goods In Transit |
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Related Articles and information |
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Live Life and Work in China Experiences with Taxation and IPR |
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Educational Articles & Weblinks about Taxation and IPR |
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 Law Of The People's Republic Of China On Individual Income Tax |
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An individual who has a domicile in the territory of China or who has no domicile but has stayed in the territory of China for one year or more
shall pay individual income tax in accordance with the provisions of this Law for his incomes obtained in and/or outside the territory of China. |
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 77KB |
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Law Of The People's Republic Of China On Income Tax Of Enterprises With Foreign Investment And Foreign Enterprises |
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Foreign enterprises shall pay income tax for their income arising in production and business operations and other income in the territory of the
People's Republic of China in accordance with the provisions of this Law. |
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80KB |
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Notice Of The State Taxation Administration On How To Handle The Taxation Of
Foreign-Funded Enterprises In Which The Proportion Of Foreign Investment Is Lower Than 25% |
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On the issue of applicable tax system. Enterprises in which foreign investment is lower than 25% shall all be considered as domestic enterprises
in the application of tax rules, and shall not enjoy tax treatments as foreign-funded enterprises, unless it is otherwise specially prescribed by |
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51KB |
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Circular Of The State Administration Of Taxation On The Relevant Issues Concerning
The Enterprise Income Tax Refunded For The Reinvestment Made By Foreign Investors |
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Where a foreign-funded enterprise, pursuant to the resolution of its board of directors, reinvests with the accumulation fund (or development
fund or reserve fund) it drew from the profits after payment of the enterprise income tax pursuant to the relevant provisions, and increases the registered capital of the enterprise
correspondingly |
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59KB |
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Circular Of China Securities Regulatory Commission On The Relevant Issues
Concerning Securities Companies' Undertaking Of The Business Of Collectively Entrusted Investment Management |
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The business of collectively entrusted investment management is a new form of the entrusted investment management business of securities
companies. Comparing to the traditional entrusted investment management business, this new form involves relatively more parties |
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53KB |
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Notice Of The State Administration Of Foreign Exchange On The Relevant Issues
Concerning The Improvement Of Foreign Exchange Administration Of Direct Investments By Foreign Investors |
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Where a foreign investor does not establish a foreign-funded enterprise but engages in direct investments or activities related to direct
investments inside the territory of China, it may apply to the foreign exchange bureau at the locality of the investment project for opening a special foreign exchange account of foreign investor
in its own name. |
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103KB |
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Detailed Rules Of The Ministry Of Foreign Trade And Economic Cooperation (Moftec)
On The Approval And Control Of Resident Representative Offices Of Foreign Enterprises |
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This set of detailed rules are formulated to promote China's foreign trade and international economic and technical cooperation and strengthen
the control on the resident representative offices set up by foreign firms, enterprises and other economic organizations, within the territory of People's Republic of China |
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87KB |
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Customs Clearance Procedure For Goods In Transit |
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Many Foreign investors engaged in China trade are not familiar with customs clearance procedures and have queries about tax-related issues. Below
is a selection of questions submitted by foreign investors. The answers are provided by the Faculty of Economics, Shenzhen University. |
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35KB |
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Protection of Intellectual Property Rights in China |
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According to the Copyright Law of the PRC (the Copyright Law), works of Chinese citizens, legal and non-legal entities, whether published or not,
shall enjoy copyright. Works of foreigners first published in China shall enjoy copyright under the Copyright Law. works of foreigners first published outside China but are then published in
China within 30 days shall |
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59KB |
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How to Resolve Intellectual Property Rights Disputes in China |
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To protect the intellectual property rights of imports and exports, owners of the rights, including copyright owners and their licensees,
trademark owners and patentees, may file their rights with the General Administration of Customs and request the customs to take appropriate actions when necessary. |
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67KB |
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Related Articles on Taxation and Intellectual Property Rights |
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INDEX |
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Live Life and Work in China Experiences |
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INDEX |
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Educational Articles & Weblinks about Taxation and IPR |
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INDEX |
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China Law
Encounters
Marriage in China
Religious Practice
