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China continues granting business tax exemption to credit guarantee institutions for small and medium-sized enterprises

Hogan Lovells
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China
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May 4 2009

On March 31, 2009, the Ministry of Industry and Information Technology (MIIT) and the State Administration for Taxation (SAT) jointly issued the Circular on Certain Issues Regarding the Business Tax Exemption Available to Credit Guarantee Institutions for small and medium-sized enterprises, which came into effect on its date of issuance

China clarifies enterprises’ deduction of handling fees and commissions for EIT purposes

Hogan Lovells
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China
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May 4 2009

On March 19, 2009, the Ministry of Finance (MOF) and the State Administration for Taxation (SAT) jointly issued the Circular on the Pre-Tax Deduction Policies for Enterprises’ Handling Fees and Commissions, which came into effect on its date of issuance and applies retroactively from January 1, 2008

New deed tax policies favor certain enterprises in corporate reorganization and restructuring

Hogan Lovells
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China
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March 4 2009

On December 29, 2008, the State Administration for Taxation (SAT) and the Ministry of Finance (MOF) jointly promulgated the Circular on Several Deed Tax Policies Concerning Enterprise Reorganization and Restructuring, (Cai Shui (2008) 175, Circular 175

China clarifies pre-tax deduction of the reserves of credit guarantee institutions for small and medium enterprises

Hogan Lovells
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China
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August 31 2009

On June 1, 2009, China’s Ministry of Finance (MOF) and State Administration of Taxation (SAT) jointly issued the Circular on Issues Regarding the Pre-Enterprise Income Tax Deduction of the Reserves of Credit Guarantee Institutions for Small and Medium Enterprises (the Circular), which retroactively applies to January 1, 2008 and will be effective through December 31, 2010

SAT enhances the administration for provisional payments of enterprise income tax

Hogan Lovells
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China
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March 31 2009

On January 20, 2009, the State Administration for Taxation (SAT) of the People’s Republic of China (PRC) promulgated the Circular on Enhancing the Administration for Provisional Payments of Enterprise Income Tax, Guo Shui Han (2009) 34, the Circular

China revises policies on the pre-tax deduction of financial enterprises’ loan loss reserves

Hogan Lovells
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China
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June 30 2009

On April 30, 2009, the PRC Ministry of Finance (MOF) and State Administration of Taxation (SAT) jointly issued the Circular on Several Issues Regarding the Pre-Enterprise Income Tax Deduction of Financial Enterprises’ Loan Loss Reserves, which applies retroactively to January 1, 2008 and is effective through December 31, 2010

China publishes ‘Guide on Recognizing the Qualification of a Non-Government Organization for Pre-Tax Deduction of Public Welfare Donations'

Hogan Lovells
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China
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November 3 2009

On July 15, 2009, the Ministry of Civil Affairs of the PRC (MOCA) issued the Guide on Recognizing the Qualification of a Non-Government Organization for Pre-Tax Deduction of Public Welfare Donations (the Guide) based on the Circular on Relevant Issues Regarding the Pre-Tax Deduction of Public Welfare Donations (the Circular) , which took effect on January 1, 2008

State Administration of Taxation issues Notice to Clarify Certain Questions Regarding Verification and Collection of Enterprise Income Taxes

Hogan Lovells
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China
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November 3 2009

On July 14, 2009, the State Administration of Taxation (SAT) issued the Notice to Clarify Certain Questions Regarding Verification and Collection of Enterprise Income Taxes (SAT’s No. 2009 (377) Notice

China releases Pilot Implementation Measures for Special Taxation Adjustments

Hogan Lovells
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China
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May 4 2009

On January 8, 2009, the State Administration for Taxation (SAT) issued the Pilot Implementation Measures for Special Taxation Adjustments, which came into effect on the date of issuance

China further clarifies preferential enterprise income tax treatments in seven circulars

Hogan Lovells
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China
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July 15 2009

In April 2009, China’s Ministry of Finance (MOF) and State Administration of Taxation (SAT) issued a series of circulars to further clarify the preferential enterprise income tax (EIT) treatments available under the Enterprise Income Tax Law of the PRC (New EIT Law

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