Where the return of goods or the withdrawal of the customs declaration occurs after the completion of the tax refund on the export goods, the taxpayer shall repay the tax refunded according to the laws.

出口货物办理退税后发生退货或者退关的，纳税人应当依法补交已退的税款。

© 中国投资指南

http://www.fdi.gov.cn/index.htm 17.05.2011

© Invest in China

http://www.fdi.gov.cn/index.htm 17.05.2011

This circular shall be effective from the date of June 1, 2004 (The specific time for implementation shall be the export date as indicated by the customs houses in the Declaration on Export Goods (Used specifically for export tax refund purpose).

本通知自2004年6月1日起执行〔具体实施时间按“出口货物报关单（出口退税联） 海关注明的出口日期为准〕。

© 中国投资指南

http://www.fdi.gov.cn/index.htm 29.06.2011

© Invest in China

http://www.fdi.gov.cn/index.htm 29.06.2011

In order to strengthen the value-added tax (VAT) administration on the extended scope for input VAT credit for some industries in the Northeast region, a circular is hereby given on relevant issues:

为加强东北地区部分行业扩大增值税进项税额扣税范围增值税管理，现就有关问题明确 如下：

© 中国投资指南

http://www.fdi.gov.cn/index.htm 29.06.2011

© Invest in China

http://www.fdi.gov.cn/index.htm 29.06.2011

if the "two-year exemption" of enterprise income tax has been actually enjoyed for less than 2 years before 2002 (excluding 2002), the remaining period of tax exemption and the "three-year reduced payment" shall be implemented from thereon.

如果2002年(不含〉之前实际享受企业所得税“两免”政策未满两年的，继续执行剩余的 免税期限及“三减半”的政策。

© 中国投资指南

http://www.fdi.gov.cn/index.htm 17.05.2011

© Invest in China

http://www.fdi.gov.cn/index.htm 17.05.2011

Income from production and business operations and other income derived by the branches within or outside China of an enterprise with foreign investment shall be consolidated by the head office for purposes of the payment of income tax.

外商投资企业在中国境内或者境外分支机构的生产、经营所得和其他所得，由总机构汇总缴纳所得税。

© 中国投资指南

http://www.fdi.gov.cn/index.htm 27.05.2011

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http://www.fdi.gov.cn/index.htm 27.05.2011

The administrative departments of all levels of tax authorities at or under the provincial level shall establish income and tax payment archives for each taxpayer step by step as required, and implement a "One account" dynamic management.

省以下（含省级）各级税务机关的管理部门应当按照规定逐步对每个纳税人建立收入 和纳税档案，实施“一户式”的动态管理。

© 中国投资指南

http://www.fdi.gov.cn/index.htm 17.05.2011

© Invest in China

http://www.fdi.gov.cn/index.htm 17.05.2011

Income exempted from tax as stipulated in the international conventions to which the Chinese Government has acceded or in agreements it has signed; and

中国政府参加的国际公约、签订的协议中规定免税的所得；

© 中国投资指南

http://www.fdi.gov.cn/index.htm 17.05.2011

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http://www.fdi.gov.cn/index.htm 17.05.2011

The taxation department of the location where the business office is located may collect tax from the business office on-location only under the following circumstances:

营业机构所在地主管税务机关对该营业机构就地征税仅适用于下述情况：

© 中国投资指南

http://www.fdi.gov.cn/index.htm 27.05.2011

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One such subsidy is permitting deduction of a fixed percentage of certain expenses from income tax.

一种这样的补贴是允许从所得税中扣除固定百分比的某些费用。

© Project Syndicate 1995 – 2011

http://www.project-syndicate.org/ 23.01.2011

© Project Syndicate 1995 – 2011

http://www.project-syndicate.org/ 23.01.2011

A contractual joint venture shall, within 30 days of its establishment, carry out tax registration with the tax authorities.

合作企业应当自成立之日起三十天内向税务机关办理税务登记。

© 中国投资指南

http://www.fdi.gov.cn/index.htm 01.04.2011

© Invest in China

http://www.fdi.gov.cn/index.htm 01.04.2011

Individual income tax shall be paid on the following categories of individual income:

下列各项个人所得，应纳个人所得税：

© 中国投资指南

http://www.fdi.gov.cn/index.htm 17.05.2011

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http://www.fdi.gov.cn/index.htm 17.05.2011

For taxpayers who purchase goods or receive taxable services (hereinafter referred to as 'purchasing goods or taxable services'), VAT paid or borne shall be the input tax.

纳税人购进货物或者接受应税劳务（以下简称购进货物或者应税劳务〉，所支付或者 负担的增值税额为进项税额。

© 中国投资指南

http://www.fdi.gov.cn/index.htm 17.05.2011

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In case it influences the state tax collection, a fine 30% to 2 times of the tax money evaded shall be given;

影响国家税款征收的，处漏缴税款以上2倍以下罚款；

© 中国投资指南

http://www.fdi.gov.cn/index.htm 01.04.2011

© Invest in China

http://www.fdi.gov.cn/index.htm 01.04.2011

The February 27 decline began with an 8.8% one-day drop in the Shanghai Composite, following news that the Chinese government might tax capital gains more aggressively.

2月27日的下跌是从上证综合指数单日暴跌8.8%开始的，因为有消息说中国政府有可能征收更高的资本利得税。

© Project Syndicate 1995 – 2011

http://www.project-syndicate.org/ 23.12.2010

© Project Syndicate 1995 – 2011

http://www.project-syndicate.org/ 23.12.2010

The tax authority in charge may, in accordance with the principle of substance over form, gives the following treatments:

主管税务机关可以根据实质重于形式的原则，做如下处理-

© 中国投资指南

http://www.fdi.gov.cn/index.htm 01.04.2011

© Invest in China

http://www.fdi.gov.cn/index.htm 01.04.2011