| Item |
Name of Law/Regulations |
Code |
| 1 |
Individual Income Tax Law of the People’s Republic of China |
|
| 2 |
Regulations for Implementation of the Individual Income Tax Law of the People’s Republic of China |
Decree [1994] No.142 of the State Council |
| 3 |
Measures for the Implementation of Collection of Individual Income Tax |
Decree [1999] No.272 of the State Council |
| 4 |
Law of the People’s Republic of China Concerning the Administration of Tax Collection |
|
| |
|
|
| 5 |
Circular of the State Administration of Taxation on the Questions Concerning the Taxation of Profits from the Transfer of Stocks (Stock Rights) and Dividend Income of Enterprises with Foreign Investment, Foreign Enterprises and Individual Foreigners |
GuoShuiFa [1993] No.45 |
| 6 |
Circular of the Ministry of Finance and the State Administration of Taxation on Some Policy Issues regarding Personal Income Tax |
CaiShuiZi [1994] No. 020 |
| 7 |
Circular of the State Administration of Taxation on Questions Concerning the Tax Items Applicable to Enterprises with Foreign Investment, Foreign Enterprises and Individual Foreigners |
GuoShuiFa [1994] No.123 |
| 8 |
Circular of the State Administration of Taxation on the Income Tax of Insurance Premium Abroad of the Employees in the Enterprises with Foreign Investment and Foreign Enterprises |
GuoShuiFa [1998] No.101 |
| 9 |
Circular of the State Administration of Taxation on Income Tax Paid by the Enterprises with Foreign Investment and Foreign Enterprises for their Employees on Behalf of their Enterprises Abroad |
GuoShuiFa [1997] No.241 |
|
10
|
Circular of the State Administration of Taxation on the Relevant Executive Standards for the Individual Income Tax Exemption of Family Visit Expenses Obtained by Foreign Individuals |
GuoShuiHan [2001] No.336 |
| 11 |
Circular of the State Administration of Taxation Concerning Providing Duty-paid Certificates and Certificates of Chinese Residents Status to Foreign Individuals and Enterprises |
GuoShuiFa [2001] No.43 |
| 12 |
Circular of the State Administration of Taxation on Strengthening the Payment of Individual Income Tax by Self-assessment of the Investors of Law Firms and Other Intermediary Agencies |
GuoShuiFa [2002] No. 123 |
| 13 |
Circular of the State Administration of Taxation on Strengthening the Works Relating to Withholding and Payment of the Individual Income Tax from Interests of Enterprises Bond |
GuoShuiHan [2003] No.612 |
| 14 |
The Notice of State Administration of Taxation on Strengthening Administration of Collection of Individual Income Tax on Foreign Employees |
GuoShuiFa [2004] No.27 |
| 15 |
The Notice on Implementation of the Tax Agreement by the Individuals and the Issues of Individual Income Tax |
GuoShuiFa [2004] No. 97 |
| |
|
|
| 16 |
Circular of State Administration of Taxation on Printing and Distributing the Self-Declaration Rules Concerning Individual Income Tax (Provisional) |
GuoShuiFa[2006] No.162 |
| 17 |
Circular of State Administration of Taxation on Clarifying the Provisions on Income Tax Self-Declaration for Individuals with Annual Income of Over RMB120,000 |
GuoShuiHan [2006] No.1200 |
| 18 |
Publicity Material for Self-Declaration Rules Concerning Individual Income Tax (Provisional) |
|
