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Results: 1-10 of 15

China adjusts the pre-tax deduction limits of advertising and promotional expenses for certain industries under the new Enterprise Income Law

  • Hogan Lovells
  • -
  • China
  • -
  • November 3 2009

On July 31, 2009, the Ministry of Finance (MOF) and the State Administration of Taxation (SAT) jointly issued the Circular on the Policy regarding the Pre-Enterprise-Income-Tax Deduction of Advertising and Promotional Expenses for Certain Industries (the Circular), which is retroactively effective as of January 1, 2008 and will remain in effect 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
  • -
  • China
  • -
  • 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

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

  • Hogan Lovells
  • -
  • China
  • -
  • 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 clarifies the pre-tax deduction of loan interest incurred on overdue registered capital

  • Hogan Lovells
  • -
  • China
  • -
  • July 15 2009

On June 4, 2009, China’s State Administration of Taxation (SAT) issued the Reply to the Issue of the Pre-Enterprise Income Tax Deduction of Loan Interest Incurred by an Enterprise Due to Its Investors’ Failure to Inject Registered Capital

China further clarifies preferential enterprise income tax treatments in seven circulars

  • Hogan Lovells
  • -
  • China
  • -
  • 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

China provides tax incentives for CDM fund and CDM project developers

  • Hogan Lovells
  • -
  • China
  • -
  • June 30 2009

On March 23, 2009, the PRC Ministry of Finance (MOF) and State Administration of Taxation (SAT) jointly issued a circular to clarify, for the first time, the enterprise income tax (EIT) incentives available to projects that utilize a clean development mechanism (CDM

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

  • Hogan Lovells
  • -
  • China
  • -
  • 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 clarifies policies on deducting asset losses under the new Enterprise Income Tax Law

  • Hogan Lovells
  • -
  • China
  • -
  • May 31 2009

On April 16, 2009, the Ministry of Finance (MOF) and the State Administration for Taxation (SAT) jointly issued the Circular on Policies Regarding Pre-Tax Deductions of Asset Losses

China clarifies the implementation of dividend provisions under double taxation treaties

  • Hogan Lovells
  • -
  • China
  • -
  • May 31 2009

On February 20, 2009, the State Administration for Taxation (SAT) issued the Circular on Certain Issues Regarding the Implementation of Dividend Provisions under Income Tax Treaties which came into effect on its date of issuance

China releases Pilot Implementation Measures for Special Taxation Adjustments

  • Hogan Lovells
  • -
  • China
  • -
  • 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