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Title Type Site AI Cited Date
国家税务总局关于中国石油天然气股份有限公司进口天然气2012年度取得增值税返还款涉及企业所得税纳税地点问题的通知
Notice of the State Administration of Taxation on the Tax Payment Location for Enterprise Income Tax Related to the VAT Refund Received by PetroChina Company Limited for Imported Natural Gas in 2012
 notice chinatax 2013-08-12
● 国家发展和改革委员会工业和信息化部海关总署国家税务总局关于印发国家鼓励的集成电路企业名单的通知
Notice of the National Development and Reform Commission, Ministry of Industry and Information Technology, General Administration of Customs, and State Administration of Taxation on Issuing the List of Encouraged Integrated Circuit Enterprises
 policy issuance chinatax 24 2013-08-12
● 国家税务总局关于发布《适用增值税零税率应税服务退（免）税管理办法（暂行）》的公告
Announcement of the State Administration of Taxation on Issuing the Interim Measures for the Administration of Refund (Exemption) of Zero-Rate VAT on Taxable Services
 announcement chinatax 2013-08-07
● 国家税务总局关于精料补充料免征增值税问题的公告
Announcement of the State Taxation Administration on Exemption from Value-Added Tax for Concentrated Supplementary Feed
 announcement chinatax 2013-08-07
国家税务总局关于设有固定装置非运输车辆免征车辆购置税有关问题的公告
Announcement of the State Taxation Administration on Issues Concerning Exemption of Vehicle Purchase Tax for Non-Transport Vehicles with Fixed Devices
 announcement chinatax 3 2013-08-07
● 国家税务总局海关总署关于实行海关进口增值税专用缴款书“先比对后抵扣”管理办法有关事项的通知
Notice of the State Administration of Taxation and the General Administration of Customs on Matters Concerning the Implementation of the Management Measures for 'Comparison Before Deduction' of Special Customs Import VAT Payment Certificates
 notice chinatax 2013-08-06
国家税务总局关于明确跨地区经营企业所得税汇总纳税分支机构年度纳税申报有关事项的公告
Announcement of the State Taxation Administration on Clarifying Matters Concerning the Annual Tax Filing of Branches of Cross-Regional Enterprises Subject to Consolidated Corporate Income Tax
 application guide chinatax 3 2013-08-02
财政部国家税务总局关于房改房用地未办理土地使用权过户期间城镇土地使用税政策的通知
Notice on the Policy of Urban Land Use Tax for Housing Reform Land During the Period of Uncompleted Land Use Right Transfer
 notice chinatax 2013-08-02
● 人力资源社会保障部财政部总参谋部总政治部总后勤部关于退役军人失业保险有关问题的通知
Notice on Issues Concerning Unemployment Insurance for Retired Military Personnel
 notice chinatax 2013-07-30
● 财政部国家税务总局关于暂免征收部分小微企业增值税和营业税的通知
Notice on Temporarily Exempting Value-Added Tax and Business Tax for Some Small and Micro Enterprises
 notice chinatax 5 2013-07-29
● 财政部国家税务总局关于停止执行民航国际航班使用进口保税航空燃油政策的通知
Notice of the Ministry of Finance and the State Administration of Taxation on Ceasing the Implementation of the Policy on the Use of Imported Bonded Aviation Fuel for International Civil Aviation Flights
 notice chinatax 2013-07-29
● 国务院第三次全国经济普查领导小组办公室中央机构编制委员会办公室民政部国家税务总局国家工商行政管理总局国家质量监督检验检疫总局国家统计局关于共同做好单位核查工作的通知
Notice on Jointly Conducting Unit Verification for the Third National Economic Census
 notice chinatax 21 2013-07-26
● 国家税务总局关于车船税征管若干问题的公告
Announcement of the State Taxation Administration on Several Issues Concerning the Administration of Vehicle and Vessel Tax Collection
 announcement chinatax 2013-07-26
● 国家税务总局关于执行软件企业所得税优惠政策有关问题的公告
Announcement of the State Taxation Administration on Issues Concerning the Implementation of Preferential Income Tax Policies for Software Enterprises
 announcement chinatax 2013-07-25
● 中华人民共和国对外合作开采海洋石油资源条例
Regulations of the People's Republic of China on the Exploitation of Offshore Petroleum Resources in Cooperation with Foreign Enterprises
 regulation chinatax 35 2013-07-18
● 中华人民共和国对外合作开采陆上石油资源条例
Regulations of the People's Republic of China on Sino-Foreign Cooperative Exploitation of Onshore Petroleum Resources
 regulation chinatax 32 2013-07-18
文化部财政部海关总署税务总局关于公布2013年获得进口动漫开发生产用品免税资格的动漫企业名单的通知
Notice of the Ministry of Culture, Ministry of Finance, General Administration of Customs, and State Administration of Taxation on Publishing the List of Animation Enterprises Eligible for Tax Exemption on Imported Animation Development and Production Supplies in 2013
 notice chinatax 6 2013-07-16
● 国家税务总局关于企业混合性投资业务企业所得税处理问题的公告
Announcement of the State Taxation Administration on the Treatment of Enterprise Mixed Investment Business under Corporate Income Tax
 announcement chinatax 12 2013-07-15
● 国家税务总局关于转变职能改进作风更好服务大局的通知
Notice of the State Administration of Taxation on Transforming Functions, Improving Work Style, and Better Serving the Overall Situation
 notice chinatax 2013-07-12
● 国家税务总局关于贯彻落实《国务院关于取消和下放一批行政审批项目等事项的决定》的通知
Notice of the State Administration of Taxation on Implementing the Decision of the State Council on Canceling and Delegating a Batch of Administrative Approval Items and Other Matters
 notice chinatax 2013-07-11
● 国家税务总局关于在全国开展营业税改征增值税试点有关征收管理问题的公告
Announcement of the State Administration of Taxation on Issues Concerning Tax Collection and Administration in the Nationwide Pilot Program of Replacing Business Tax with Value-Added Tax
 announcement chinatax 24 2013-07-10
● 国家税务总局国家外汇管理局关于服务贸易等项目对外支付税务备案有关问题的公告
Announcement of the State Administration of Taxation and the State Administration of Foreign Exchange on Issues Concerning Tax Filing for Outbound Payments for Service Trade and Other Items
 announcement chinatax 2013-07-09
国家税务总局关于中国华融资产管理股份有限公司和中国东方资产管理公司企业所得税征管问题的公告
Announcement of the State Administration of Taxation on Issues Concerning the Administration of Corporate Income Tax Collection of China Huarong Asset Management Co., Ltd. and China Orient Asset Management Corporation
 announcement chinatax 3 2013-07-09
国家税务总局关于赋予定州市辛集市国家税务局出口货物劳务退（免）税审批权的批复
Reply of the State Administration of Taxation on Granting the Approval Authority for Export Goods and Services Tax Refund (Exemption) to the State Taxation Bureaus of Dingzhou City and Xinji City
 reply chinatax 3 2013-07-04
● 国家税务总局关于机动车电子信息采集和最低计税价格核定有关事项的公告
Announcement of the State Administration of Taxation on Matters Concerning the Collection of Electronic Information of Motor Vehicles and the Verification of Minimum Taxable Price
 announcement chinatax 6 2013-07-03
国家税务总局关于营业税改征增值税试点中文化事业建设费征收有关事项的公告
Announcement of the State Administration of Taxation on Matters Concerning the Collection of Cultural Undertaking Construction Fees in the Pilot Program of Replacing Business Tax with Value-Added Tax
 announcement chinatax 2013-06-28
● 财政部中国人民银行国家税务总局关于营业税改征增值税试点有关预算管理问题的通知
Notice of the Ministry of Finance, the People's Bank of China, and the State Administration of Taxation on Budget Management Issues Concerning the Pilot Program of Replacing Business Tax with Value-Added Tax
 notice chinatax 2013-06-28
● 国家税务总局关于实施《税收票证管理办法》若干问题的公告
Announcement of the State Taxation Administration on Several Issues Concerning the Implementation of the Measures for the Administration of Tax Payment Certificates
 announcement chinatax 18 2013-06-24
国家税务总局关于增值税一般纳税人资格认定有关事项的公告
Announcement of the State Taxation Administration on Matters Concerning the Qualification Determination of General VAT Taxpayers
 announcement chinatax 2013-06-21
● 国家税务总局关于进一步做好土地增值税征管工作的通知
Notice of the State Taxation Administration on Further Improving the Administration of Land Appreciation Tax Collection and Management
 notice chinatax 2013-06-20
● 国家税务总局关于印发《税收违法案件发票协查管理办法（试行）》的通知
Notice of the State Taxation Administration on Issuing the Measures for the Management of Invoice Assistance Investigation in Tax Violation Cases (Trial)
 policy issuance chinatax 2013-06-19
● 国家税务总局关于调整增值税纳税申报有关事项的公告
Announcement of the State Taxation Administration on Adjusting Matters Related to VAT Tax Declaration
 application guide chinatax 2013-06-19
● 国家税务总局海关总署关于实行海关进口增值税专用缴款书“先比对后抵扣”管理办法有关问题的公告
Announcement of the State Administration of Taxation and the General Administration of Customs on Issues Concerning the Management of Customs Import VAT Special Payment Vouchers under the 'Comparison First, Deduction Later' Approach
 announcement chinatax 2013-06-14
● 国家税务总局关于出口企业申报出口货物退（免）税提供收汇资料有关问题的公告
Announcement of the State Taxation Administration on Issues Concerning the Provision of Foreign Exchange Receipt Materials by Export Enterprises in Declaring Export Goods Tax Refunds (Exemptions)
 application guide chinatax 12 2013-06-09
● 文化部中央组织部中央宣传部中央编办发展改革委财政部人力资源社会保障部税务总局工商总局关于支持转企改制国有文艺院团改革发展的指导意见
Guiding Opinions on Supporting the Reform and Development of State-Owned Art Troupes Transformed into Enterprises
 other chinatax 2013-06-05
● 国家税务总局关于交通运输业和部分现代服务业营业税改征增值税试点增值税一般纳税人资格认定有关事项的公告
Announcement of the State Administration of Taxation on Matters Concerning the Qualification Determination of General VAT Taxpayers in the Pilot Program of Replacing Business Tax with VAT in the Transportation Industry and Some Modern Service Industries
 announcement chinatax 3 2013-05-31
● 国家税务总局关于油气田企业开发煤层气页岩气增值税有关问题的公告
Announcement of the State Taxation Administration on Issues Concerning Value-Added Tax for Coalbed Methane and Shale Gas Development by Oil and Gas Field Enterprises
 announcement chinatax 2013-05-30
财政部国家税务总局民政部关于公布获得2012年度第二批公益性捐赠税前扣除资格的公益性社会团体名单的通知
Notice of the Ministry of Finance, the State Administration of Taxation, and the Ministry of Civil Affairs on Announcing the List of Public Welfare Social Groups Eligible for Pre-tax Deduction of Public Welfare Donations for the Second Batch of 2012
 notice chinatax 2013-05-30
● 商务部发展改革委教育部科技部工业和信息化部财政部人力资源社会保障部税务总局外汇局关于开展中国服务外包示范城市综合评价工作的通知
Notice of the Ministry of Commerce, National Development and Reform Commission, Ministry of Education, Ministry of Science and Technology, Ministry of Industry and Information Technology, Ministry of Finance, Ministry of Human Resources and Social Security, State Administration of Taxation, and State Administration of Foreign Exchange on Carrying Out Comprehensive Evaluation of China's Service Outsourcing Demonstration Cities
 notice chinatax 3 2013-05-29
● 国家税务总局海关总署关于石脑油燃料油生产乙烯芳烃类化工产品消费税退税问题的公告
Announcement of the State Administration of Taxation and the General Administration of Customs on the Issue of Consumption Tax Rebate for Naphtha and Fuel Oil Used in the Production of Ethylene and Aromatic Chemical Products
 announcement chinatax 9 2013-05-29
● 财政部国家税务总局关于在全国开展交通运输业和部分现代服务业营业税改征增值税试点税收政策的通知
Notice of the Ministry of Finance and the State Administration of Taxation on Tax Policies for the Pilot Program of Replacing Business Tax with Value-Added Tax in the Transportation Industry and Certain Modern Service Industries Nationwide
 notice chinatax 2013-05-24
国家税务总局关于苏州工业园区有限合伙制创业投资企业法人合伙人企业所得税政策试点有关征收管理问题的公告
Announcement of the State Administration of Taxation on Issues Concerning the Administration of the Pilot Corporate Income Tax Policy for Corporate Partners of Limited Partnership Venture Capital Enterprises in Suzhou Industrial Park
 announcement chinatax 6 2013-05-24
● 国家税务总局关于电网企业电网新建项目享受所得税优惠政策问题的公告
Announcement of the State Taxation Administration on Issues Concerning the Enjoyment of Income Tax Preferential Policies for New Grid Projects of Power Grid Enterprises
 announcement chinatax 3 2013-05-24
● 国家税务总局关于做好税务系统职能转变工作的通知
Notice of the State Taxation Administration on Effectively Implementing the Functional Transformation of the Tax System
 notice chinatax 3 2013-05-22
财政部国家税务总局民政部关于确认实事助学基金会2013年度公益性捐赠税前扣除资格的通知
Notice on Confirming the Eligibility of the Shishi Education Assistance Foundation for Pre-tax Deduction of Public Welfare Donations for 2013
 notice chinatax 2013-05-21
● 国家税务总局关于加强企业所得税后续管理的指导意见
Guiding Opinions of the State Administration of Taxation on Strengthening Post-Filing Management of Enterprise Income Tax
 other chinatax 3 2013-05-20
● 财政部海关总署国家税务总局关于横琴开发有关进口税收政策的通知
Notice of the Ministry of Finance, the General Administration of Customs, and the State Administration of Taxation on Import Tax Policies for Hengqin Development
 notice chinatax 2013-05-20
国家税务总局关于深圳光启高等理工研究院外籍科学家享受税收协定待遇问题的批复
Reply of the State Administration of Taxation on the Issue of Foreign Scientists Enjoying Tax Treaty Treatment at Shenzhen Guangqi Advanced Research Institute
 reply chinatax 3 2013-05-17
国家税务总局财政部关于冠名发票印制费结算问题的通知
Notice of the State Taxation Administration and the Ministry of Finance on the Settlement of Printing Costs for Named Invoices
 notice chinatax 2013-05-13
● 国家税务总局关于发布《委托代征管理办法》的公告
Announcement of the State Taxation Administration on Issuing the Measures for the Administration of Entrusted Collection
 announcement chinatax 2013-05-10
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