THE GOVERNMENT PROCUREMENT LAW
The Government Procurement Law of the People’s Republic of China | |
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The Government Procurement Law of the People’s Republic of China | |
CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION CONCERNING TAX ADMINISTRATION ON PERMANENT REPRESENTATIVE OFFICES OF FOREIGN ENTERPRISES
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Circular of the Ministry of Commerce concerning Printing and Distributing the “Supplementary Circular on Related Issues concerning Shang He Fa [2003] No. 44 The commissions (departments, bureaus) of foreign trade and economic cooperation of all provinces, autonomous regions and municipalities For the purpose of further regulating and simplifying the procedures for labor workers to go abroad, and strengthening the administration Whereas the Supplementary Circular of the Ministry of Public Security goes into effect on May 1, 2003, for the purpose of doing a Appendix: We hereby distribute the present Supplementary Circular as follows for the purpose of perfecting the measures for examining projects 1. Examination of Projects of Labor Service Cooperation with Foreign Parties When handing in labor service project examination materials to the local administrative department of foreign trade and economic cooperation For an enterprise authorized by the Ministry of Foreign Affairs (Department of Consular Affairs) to handle visa shall solicit opinions 2. Exit Certificates of Labor Workers (1) For any labor worker who must hold a “Labor Worker’s Exit Certificate” for exit assigned by an operation company, the said certificate (2) The exit certificates shall be printed and made by each administrative department of foreign trade and economic cooperation at the (3) The administrative department of foreign trade and economic cooperation at the provincial level shall issue a statistical form of 3. The present Supplementary Circular shall prevail if any content in the “Circular on Printing and Distributing the Provisions on Related 4. The present Supplementary Circular shall go into effect as of May 1, 2003. Appendix 1 Commission of Foreign Trade and Economic Cooperation of Beijing Municipality Commission of Foreign Trade and Economic Cooperation of Tianjin Municipality Department of Foreign Trade and Economic Cooperation of Hebei Province Department of Foreign Trade and Economic Cooperation of Shanxi Province Department of Foreign Trade and Economic Cooperation of Inner Mongolia Autonomous Region Department of Foreign Trade and Economic Cooperation of Liaoning Province Bureau of Foreign Trade and Economic Cooperation of Dalian Municipality Department of Foreign Trade and Economic Cooperation of Jilin Province Department of Foreign Trade and Economic Cooperation of Heilongjiang Province Commission of Foreign Trade and Economic Cooperation of Shanghai Municipality Department of Foreign Trade and Economic Cooperation of Jiangsu Province Department of Foreign Trade and Economic Cooperation of Zhejiang Province Bureau of Foreign Trade and Economic Cooperation of Ningbo Municipality Department of Foreign Trade and Economic Cooperation of Anhui Province Department of Foreign Trade and Economic Cooperation of Fujian Province Bureau of Trade Development of Xiamen Municipality Department of Foreign Trade and Economic Cooperation of Jiangxi Province Department of Foreign Trade and Economic Cooperation of Shandong Province Bureau of Foreign Trade and Economic Cooperation of Qingdao Municipality Department of Foreign Trade and Economic Cooperation of Henan Province Department of Foreign Trade and Economic Cooperation of Hubei Province Department of Foreign Trade and Economic Cooperation of Hunan Province Department of Foreign Trade and Economic Cooperation of Guangdong Province Bureau of Foreign Trade and Economic Cooperation of Shenzhen Municipality Department of Foreign Trade and Economic Cooperation of Guangxi Zhuang Autonomous Region Department of Foreign Trade and Economic Cooperation of Hainan Province Commission of Foreign Trade and Economic Cooperation of Chongqing Municipality Department of Foreign Trade and Economic Cooperation of Sichuan Province Department of Trade Cooperation of Guizhou Province Department of Foreign Trade and Economic Cooperation of Yunnan Province Department of Foreign Trade and Economic Cooperation of Tibet Autonomous Region Department of Foreign Trade and Economic Cooperation of Shaanxi Province Department of Trade and Economic Cooperation of Gansu Province Department of Foreign Trade and Economic Cooperation of Qinghai Province Department of Foreign Trade and Economic Cooperation of Ningxia Hui Autonomous Region Department of Foreign Trade and Economic Cooperation of Xinjiang Uigur Autonomous Region Bureau of Foreign Trade and Economic Cooperation of Xinjiang Production and Construction Corps |
The Ministry of Commerce
2003-04-09
The State Administration of Taxation Circular on Tax Paid by Foreign Investors Merging the Stock Equity of Chinese Enterprises GuoShuiFa [2003] No. 60 May 28, 2003 In order to promote and regulate the investment launched by foreign investors in China, introduce foreign advanced technology and I. Foreign investors enable enterprises within the territory to become enterprises with foreign investment through purchasing the stock II. For the enterprises with foreign investment changed into from an enterprise within the territory through stock equity purchase, if (I) The beginning of business and operation period. The day when an industrial and commercial organ approves and issues business license (II) The settlement of pre-establishment loss. The total business loss that has not been made up before an enterprise with foreign investment (III) Identification of profit-making year. Profit-making year refers to the year when an enterprise with foreign investment changed into III. The Circular shall enter into force as of January 1, 2003. The enterprises with foreign investment changed from enterprises within |
The State Administration of Taxation
2003-05-28
The Ministry of Commerce, the State Administration of Foreign Exchanges Circular of the Ministry of Commerce and the SAFE on Issues Relating to Simplifying the Examination and Approval Procedures for the ShangHeFa [2003] No.126 June 26, 2003 For further carrying out the spirits of the 16th National Congress of the CPC and the 2nd plenipotentiary session of the 16th Committee I. The projects of overseas processing trade with investment by Chinese parties no more than USD3m (inclusive) will be reviewed and ratified The projects of overseas processing trade invested and sponsored by the enterprises under the central government and their affiliated II. Procedures for application and submission of the projects of overseas processing trade (I) For the projects of overseas processing trade to be reviewed and ratified by the local competent department, the local competent department (II) For the projects of overseas processing trade to be reviewed and ratified by the Ministry of Commerce, the local competent department (III) For the projects of overseas processing trade to be reviewed and ratified by the local competent department or to be submitted for (IV) For the projects of overseas processing trade requiring for domestic purchase of foreign exchanges and remittance to foreign countries, III. Key point in review of the projects of overseas processing trades When various levels of competent department reviews and ratifies the projects of overseas processing trade, the main materials to IV. Approval certificates of the overseas enterprises of processing and assembling with brought-out materials The Approval Certificate of the Overseas Enterprises of Processing and Assembling with Brought-out Materials (hereinafter referred Within 60 days upon obtaining the approval certificates, the investment subjects shall handle with the registration of foreign exchanges V. When investing in overseas processing trade, the investment subjects shall firstly make use of their own capital of foreign exchanges, VI. Without permission by the Ministry of Commerce, the local competent departments shall not delegate their authority for review and VII. Since the promulgation and distribution of the Circular of General Office of the State Council on transferring the Opinions of the In case of any issues in work upon the distribution of the Circular, each unit is required to report to the Ministry of Commerce (the Hereby is the notification. |
The Ministry of Commerce, the State Administration of Foreign Exchanges
2003-06-26
20040801
The State Administration of Foreign Exchanges Circular of the State Administration of Foreign Exchanges on the Management of Collection and Sales of Non-trade Foreign Exchanges HuiFa [2003] No.87 July 30, 2003 Bureaus and departments of state administration of foreign exchanges of the provinces, autonomous regions and municipalities directly In order to perfect the management of the collection and sales of non-trade foreign exchanges, improve the operation environment of I. The transnational companies herein refer to the foreign-invested transnational companies that have established foreign-invested enterprises II. The domestic affiliated companies of transnational companies herein include: branches set up by foreign-invested transnational companies III. The overseas affiliated companies of transnational companies herein include: branches and the foreign-invested enterprises with share IV. In case transnational companies and their domestic affiliated companies pay overseas the salaries, benefits and allowance for foreign V. In case transnational companies and their domestic affiliated companies pay overseas the insurance premiums of social, medical and VI. In case the transnational companies and their domestic affiliated companies pay overseas the overseas travel expenses and overseas VII. In case the transnational companies and their domestic affiliated companies pay overseas the distributed overseas patent use fees, VIII. In case the transnational companies and their domestic affiliated companies pay overseas the distributed overhead, the agreement on IX. In case the transnational companies and their domestic affiliated companies pay overseas other overseas expenses that have been distributed X. Transnational companies and their affiliated companies may download the relevant contracts, agreements and payment notices via Internet, XI. Single foreign-invested enterprises or Chinese-invested enterprises that have observed the provisions on foreign exchange management XII. Beijing Department of Foreign Exchanges, and Shanghai and Shenzhen bureaus shall distribute the list of the eligible transnational XIII. The Circular shall come into force as of the date of its promulgation. Upon receipt of the Circular, Beijing Department of Foreign Exchanges, and Shanghai and Shenzhen bureaus are requested to distribute Contact with: Ma Chao Tel: 010-68402114 Fax: 010-68402272 |
The State Administration of Foreign Exchanges
2003-07-30
State Administration of Foreign Exchange Circular on the Management and Operation of Foreign Exchange of QFII of Comprehensive Department of State Administration of Foreign Zong Hui Fa [2003] No.124 September 9, 2003 Industrial and Commercial Bank of China, Agricultural Bank of China, Bank of China, China Construction Bank, Bank of Communications, On November 28, 2002, the Interim Provisions on the Administration of Foreign Exchange in Domestic Securities Investments of Qualified I. The domestic trustee of the QFII (hereinafter refer to as the trustee) may open a special RMB account for each QFII based on the following 1. The photocopy of the official reply of the SAFE on approving the amount of investment by the QFII; 2. The official reply of the SAFE on approving the QFII to open the special RMB account; 3. Other documents as required by the trustee. II. The trustee is not allowed to open a sub-account of the special RMB account for the QFII; But on the request of the QFII, the trustee No other accounts except the special RMB account may be opened in the bank of the trustee for a QFII to carrying out its businesses. III. The deposit interest rates of the special RMB account shall comply with the standard of current deposit interest rates of unit announced IV. Each kind of expenses of the QFII occurring when the investment businesses are carried out in China, such as the trust fees, administrative V. If the amount of investment of the QFII is between 50-100 million dollars (including 100 million dollars), the initial principals VI. In the case that the principals paid by the QFII are not more than 50 million dollars, after the settlement of the exchange, the inward VII. The QFII may remit the profits on a yearly basis, and the profits permitted to remit by the QFII are those that have been realized VIII. In the case that a QFII transfers its amount of investment, inward remittance of principals from abroad by the transferee may not IX. On each application a foreign fund management company may choose only one of the two types of funds, i.e. the close funds and the X. In case that a QFII changes a trustee, the former trustee shall, while transferring all the relevant records to the new trustee, keep XI. The trustee shall submit the relevant QFII report forms to the State Administration of Foreign Exchange in time as prescribed. The The trustee shall send the QFII report forms through fax and email respectively to the SAFE. Fax: (010) 68402349 Email Address: security@mail.safe.gov.cn XII. The QFII report forms submitted to SAFE by a trustee shall be prepared according to such accounting rules as the accrual basis. XIII. Any problems that the trustee may come upon during the handling of the QFII trusteeship business should be fed back to the Capital Please contact: Zhou Yongkun Tel: (010) 68402347 Annex: 1. Monthly Report Forms of the Qualified Foreign Institutional Investors on Domestic Securities Investments (I), (II) (Omitted) 2. Annual Financial Statements of the Qualified Foreign Institutional Investors on Domestic Securities Investments (I), (II) (Omitted) 3. List of the QFII Capital Remitted Inward and Outward (Omitted) |
State Administration of Foreign Exchange
2003-09-09
Ministry of Public Health Order of the Ministry of Public Health of the People’s Republic of China No.36 The Measures for Medical Wastes Management of Medical and Health Institutions, deliberated and adopted at the ministerial meeting Wu Yi, the Minister of the Ministry of Public Health October 15, 2003 Measures for Medical Wastes Management of Medical and Health Institutions Chapter 1 General Provisions Article 1 With a view to regulating the medical wastes management of medical and health institutions and to effectively preventing and controlling Article 2 The medical and health institutions at various levels and of various kinds shall manage medical wastes pursuant to the provisions Article 3 The medical wastes management of medical and health institutions of the whole country shall be supervised by the Ministry of Public The medical wastes management of medical and health institutions shall be supervised by the administrative departments of public health Chapter 2 Medical Waste Management Duties of Medical and Health Institutions Article 4 The medical and health institution shall establish and perfect the responsibility system of medical wastes management, with its legal Article 5 The medical and health institution shall, pursuant to the relevant laws, administrative regulations, departmental rules and normative 1) Methods of classified collection of medical wastes and the work requirements of the places generating medical wastes within the medical 2) Work rules of the places generating medical wastes and the places of temporary storage of medical wastes within the medical and health 3) Provisions on the relevant handover and registration in the carriage of medical wastes within the medical and health institution and 4) Special operational procedures in the management of medical wastes and emergent measures for the flowing, leakage, expansion and accidents 5) Occupational health safety protection of the relevant working staffs engaged in the classified collection, carriage, and temporary Article 6 The medical and health institution shall establish a monitoring body or allocate full-time (part-time) personnel to be responsible 1) Directing and inspecting the implementation of the work in the process of classified collection, carriage, temporary storage, and 2) Directing and inspecting the occupational health safety protection work in the process of classified collection, carriage, temporary 3) Organizing emergent treatment in the event of flowing leakage, spreading and accidents of medical wastes; 4) Organizing the training relating to medical wastes management; 5) Managing the relevant registration and archives of medical wastes; 6) Analyzing and dealing with other problems arising in the management of medical wastes in good time. Article 7 The medical and health institution shall, in the event of flowing, leakage, and spreading of medical wastes, report to the administrative The administrative department of public health of the people’s government at the county level shall pass on such report level by level The administrative department of public health of the people’s government at the provincial level shall gather those reports and submit Article 8 When a medical and health institution has caused death to 1 or more persons or health detriment to 3 or more persons as a result of The administrative department of public health of the people’s government at the county level shall, after receiving the report, report The administrative department of public health of the people’s government at the provincial level shall, after receiving the report, Where medical wastes have, as found out, caused the spreading of infectious diseases or where there is evidence showing that an accident Article 9 The medical and health institution shall formulate and organize the implementation of the training plans of the relevant personnel Chapter 3 Classified Collections, Carriage and Temporary Storage Article 10 The medical and health institution shall apply classified management of medical wastes pursuant to the Catalogue of Classifications Article 11 The medical and health institution shall collect medical wastes on a classified basis and in good time pursuant to the following requirements: 1) Placing the medical wastes separately in packages or containers that are in conformity with the Provisions on the Standards and Warning 2) Before placing the medical wastes, carefully checking the packages or containers of medical wastes to ensure that they are not damaged, 3) Refraining from mixing the infectious, pathological, damaging, drug, and chemical wastes in the process of collection. Small quantities 4) Executing the relevant laws and administrative regulations and the relevant provisions of the state in management of the abandoned 5) Handing over the batch-use waste chemical reagents and waste disinfectors in chemical wastes to the specialized agencies for disposal; 6) Handing over the batch-use medical utensils, such as thermometers containing mercuric and blood-pressure meters, etc., to the specialized 7) With respect to the highly dangerous wastes among medical wastes, such as the culture medium, samples and preservation liquid of bacteria 8) Strictly disinfecting the infectious rejections generated by segregated infectious patients or suspect infectious patients pursuant 9) Using double-layer packaging for the infectious rejections generated by segregated infectious patients or suspect infectious patients 10) Refraining from taking out any infectious, pathological, or damaging wastes that have already been put into the packages or containers. Article 12 Illustrations or written instructions of the classified collection methods of medical wastes shall be displayed at the places generating Article 13 Where the volume of medical wastes reach three fourths of that of the packages or containers in which they are contained, effective Article 14 Where the external of the packages or containers are polluted by infectious wastes, the polluted place shall be disinfected or a new Article 15 There should be a warning mark on the external of each packaging or container containing medical wastes, and there should be a label Article 16 The carriage personnel shall carry the medical wastes that are packed on a classified basis from the generating places to the designated Article 17 Before carrying the medical wastes, the carriage personnel shall check whether the marks, labels and seals of the packaging or containers Article 18 When carrying the medical wastes, the carriage personnel shall avoid any damage to the packages or containers, shall avoid the flowing, Article 19 Special conveyances that can prevent leakage and dispersion, that have no sharp edges, and that are easy for loading and cleaning The conveyance shall be cleaned and disinfected in good time every day after the carriage work is finished. Article 20 The medical and health institution shall set up temporary storage facilities and equipment of medical wastes and may not leave the Article 21 The temporary storage facilities and equipment of medical wastes set up by a medical and health institution shall meet the following 1) Staying afar from medical treatment areas, food processing areas, personnel movement areas, and storage places of house refuse, and 2) Being tightly sealed and being managed by full-time (part-time) personnel to prevent non-working staff from contacting the medical 3) Having safety measures against rats, flies and mosquito, and cockroaches; 4) Being leakage proof and refraining from rain-washing; 5) Being easy for cleaning and disinfection; 6) Avoiding direct sunshine; 7) Having conspicuous warning marks of medical wastes and warning marks of “no smoke and food”. Article 22 Low temperature or anti-erosion conditions are required for temporary storage of pathological wastes. Article 23 The medical and health institution shall hand over the medical wastes to the entity of concentrated disposal of medical wastes approved Article 24 The medical and health institution shall register the medical wastes, and the registered contents shall include the medical wastes’ Article 25 The temporary storage places and facilities shall be cleaned and disinfected, after the medical wastes have been moved out. Article 26 The medical and health institution and its working staff are prohibited from transferring to others or trading medical wastes. It is prohibited to dump or pile up medical wastes at any non-collection or non-temporary storage places, and it is prohibited to Article 27 The medical and health institution shall, in the rural areas without the conditions for concentrated disposal of medical wastes, dispose 1) Used one-off medical equipment and the medical wastes liable to injure persons shall be disinfected and their dangerous shapes shall 2) Those medical wastes that can be burned shall be burned in good time; 3) Those medical wastes that cannot be burned shall be buried after disinfection in a concentrated way. Article 28 In the event of flowing, leakage, spreading or accident of medical wastes, a medical and health institution shall take emergent measures 1) Determining the types and quantities of the medical wastes flowing, leaking and spreading, and the time of occurrence, scope of impact, 2) Organizing the relevant personnel to conduct on-the-spot treatment of the leaking and spreading of the medical wastes as soon as possible 3) When treating the areas polluted by the medical wastes, trying to minimize the affection to the patients, medical personnel, other 4) Taking appropriate safety disposal measures to disinfect or otherwise make harmless the leaking wastes and the polluted areas and 5) When disinfecting the areas polluted by infectious wastes, carrying out the disinfection work from the areas most slightly polluted 6) The working staff shall ensure that they have taken sufficient health safety protection measures before carrying out the work. After the treatment work is finished, the medical and health institution shall investigate into the cause of the event and take effective Chapter 4 Personnel Training and Occupational Safety Protection Article 29 The medical and health institution shall train its working staff and enhance the knowledge of all the staff members in medical wastes Article 30 The relevant working staff and managerial personnel of medical wastes shall meet the following requirements: 1) Understanding the provisions of the relevant laws, regulations, rules and normative documents of the state, acquainting themselves 2) Mastering the correct methods and operational procedures of the classified collection, carriage, and temporary storage of medical 3) Grasping the safety knowledge, professional skills, and knowledge of occupational health safety protection in classification of medical 4) Grasping the methods to prevent being stabbed or scratched by the medical wastes in the process of the classified collection, carriage, 5) Grasping the emergent treatment measures in the event of flowing, leakage, spreading and occurrence of medical waste accidents. Article 31 The medical and health institution shall, pursuant to the types of and different degrees of risks of the medical wastes contacted, Article 32 When any working staff of a medical and health institution is stabbed or scratched by the medical wastes during work, he/she shall Chapter 5 Supervision and Administration Article 33 The administrative departments of public health of the local people’s governments at the county level and above shall, in accordance Article 34 The main contents of the supervisory and selective inspections over medical and health institutions are: 1) The rules and systems concerning medical wastes management and the implementation thereof; 2) The classified collection, carriage, temporary storage, and internal disposal of medical wastes; 3) Registration materials and records related to medical wastes management; 4) Safety protection of the relevant personnel in medical wastes management; 5) Report, investigation and handling of the events of flowing, leakage, spreading and accidents of medical wastes; 6) On-spot hygiene monitoring. Article 35 The administrative departments of public health shall, if finding any hidden risks in the medical and health institutions through Article 36 The administrative departments of public health at the county level and above shall investigate into and punish the acts of the medical Article 37 When improper management of medical wastes causes the spread of infectious diseases, or there is evidence proving the possibility Article 38 The medical and health institutions shall cooperate with the administrative departments of public health in the inspection, monitoring, Chapter 6 Rules of Punishment Article 39 If a medical and health institution, violating the Regulation on Medical Wastes Management and the present Measures, is in any of 1) Failing to establish or perfect the system of medical wastes management, or failing to set up the monitoring body or to allocate full-time 2) Failing to give the relevant personnel training on the relevant laws, professional skills, safety protection and emergent treatment 3) Failing to register the medical wastes or to keep the registered materials; 4) Failing to take occupational health safety protection measures for the working staff and managerial personnel engaged in the classified 5) Failing to clean and disinfect in good time the used conveyance of medical wastes; 6) In the case of a medical and health institution which has set up disposal facilities of medical wastes, failing to test and evaluate Article 40 If a medical and health institution, violating the Regulation on Medical Wastes Management and the present Measures, is in any of 1) The places, facilities or equipment of temporary storage of medical wastes are not in conformity with hygienic requirements; 2) The medical wastes are not placed in special packages or containers according to their types; 3) The conveyance of medical wastes is not in conformity with the requirements. Article 41 If a medical and health institution, violating the Regulation on Medical Wastes Management and the present Measures, is in any of 1) Casting medical wastes within the medical and health institution and dumping and piling up medical wastes at any non-storage places, 2) Giving the medical wastes to any entities or individuals that have not obtained the operation license; 3) Failing to make strict disinfection of the sewage and the rejections of infectious patients or suspect infectious patients in accordance 4) Failing to manage and dispose of as medical wastes the house refuse of the accepted infectious patients and suspect infectious patients. Article 42 The medical and health institution that transfer to others or trade medical wastes shall be punished pursuant to Article 53 of the Article 43 If a medical and health institution, in the event of flowing, leakage or spreading of medical wastes, fails to take emergent measures Article 44 Where a medical and health institution, without justified reasons, hinders any of the law enforcement personnel of the administrative Article 45 In the rural areas without the conditions for concentrated disposal of medical wastes, if a medical and health institution fails to Article 46 If a medical and health institution, violating the Regulation on Medical Wastes Management and the present Measures, causes the spread Chapter 7 Supplementary Provisions Article 47 The phrase “medical and health institutions” as mentioned in the present Measures refers to the institutions that have obtained the Article 48 The present Measures shall be implemented as of the date of promulgation. |
Ministry of Public Health
2003-10-15
State Administration of Taxation Circular of the State Administration of Taxation on Some Issues concerning Tax Refund or Exemption on Export Goods GuoShuiFa [2003] No. 139 November 18, 2003 The administrations of state taxation of all provinces, autonomous regions, municipalities directly under the Central Government, With a view to solving the issues feedback from the regions concerning the enforcement of export tax refund policies, upon deliberation, I. The following formula shall be applicable for calculating and deducting the output tax payable on the taxable goods regarded as sold Output tax payable = Offshore price of export goods regarded as taxable goods sold in domestic market oreign exchange quotation The taxable goods regarded as goods sold in domestic market shall include: Goods for which the relevant certificates of tax refund The taxable goods regarded as goods sold in domestic market shall include: Goods for which the relevant certificates of tax refund The amount of taxes prohibited from exemption or deduction in the tax exemption, deduction or refund, shall be calculated according III. Where a production-oriented enterprise group corporation (or parent plant) exports goods for its member enterprises (or branches) IV. Where a foreign contracting engineering company, who has the management right for foreign economic cooperation upon approval by the V. Where a production enterprise within the bonded zones purchases raw materials, components and parts, etc. from the enterprises outside Where an enterprise engaging in the processing of the imported materials in the bonded zones imports raw materials and components VI. Tax refund or exemption on goods exported through storehouse, which is supervised by the customs, shall be handled according to the VII. As to the provisions of Article 3 of the Document CaiShui [2002] No. 7, that is, “the purchase of raw materials enjoying tax exemption VIII. Where an enterprise is doing a new export business other than those prescribed in paragraph 2, and paragraph 3 of the present Article,
In case an enterprise has registered and opened business for over one year (excluding small export enterprises) and does have the Where a newly established enterprise whose total sales volume of internal distribution is 5 million Yuan or more, and whose overseas IX. The amount of tax refundable of a small export enterprise, which is occurred in the middle of the year, and on which the term for X. The VAT shall be exempted for the export goods of the production enterprises taxed by simple method. And other goods exported shall XI. A small-scale taxpayer, who entrusts other processing enterprises to undertake the business of processing with materials provided, XII. Where an enterprise with foreign investment who is not a VAT taxpayer, or who is a small scale taxpayer, or who is established in XIII. Where an enterprise with foreign investment entrusts other enterprises to undertake the construction of a project by way of contracting XIV. The present Circular shall enter into force as of January 1, 2003. |
State Administration of Taxation
2003-11-18