Interim Measures for the Tax Preservation and Enforcement Measures of the Customs of the People's Republic of China

The Interim Measures for the Tax Preservation and Enforcement Measures of the Customs of the People's Republic of China,which was deliberated and adopted at the executive meeting of the General Administration of Customs on August 13,2009,entered into effect as of September 1,2009.     

Interim Measures for the Tax Preservation and Enforcement Measures of the Customs of the People＇s Republic of China

The Interim Measures for the Tax Preservation and Enforcement Measures of the Customs of the People＇s Republic of China, which was deliberated and adopted at the executive meeting of the General Administration of Customs on August 13, 2009 entered into effort as of September 1, 2009.     

Interim Measures for the Tax Preservation .and Enforcement Measures of the Customs of the People＇s Republic of China

The Interim Measures for the Tax Preservation and Enforcement Measures of the Customs of the People＇s Repubfic of China, which was deliberated and adopted at the executive meeting of the General Administration of Customs on August 13, 2009, entered into effect as of September 1, 2009.     

Detailed Rules for the Implementing the Interim Regulations of the People''s Republic of China on Value-added Tax

Article 1 The Detailed Rules are formulated according to the provisions of the Interim Regulations of the People's Republic of Chi-na on Value-added Tax (hereinafter referred to as the Regulations).     

Detailed Rules for Implementing the interim Regulations of the People''s Republic of China on Consumption Tax

Since January 1, 2009, China's taxation on value-added tax, con-sumption tax and business tax have been adjusted by the Ministry of Finance and the State Administration of Taxation.     

Detailed Rules for Implementing the Interim Regulations of the People's Republic of China on Business Tax

Article 1 The Detailed Rules are formulated in accordance with the Interim Regulations of the People's Republic of China on Busi-ness Tax (hereinafter referred to as the Regulations). Article 2 "Services" as mentioned in Article 1 of the Regulations refers to services within the scope of taxable items in the trans-portation, construction, finance and insurance, posts and tele-communications, culture and sports, entertainment and service industries (hereinafter referred to as taxable services).     

Detailed Rules for Implementing the Interim Regulations of the People＇s Republic of China on Business Tax

Since January 1, 2009, China＇s taxation on value-added tax, consumption tax and business tax are adjusted by the Ministry of Finance and the State Administration of Taxation.     

Detailed Rules for Implementing the Interim Regulations of the People＇s Republic of China on Value-added Tax

Since January 1, 2009, China＇s taxation on value-added tax, consumption tax and business tax are adjusted by the Ministry of Finance and the State Administration of Taxation. China ＇s Foreign Trade will release the regulations in detail.     

Detailed Rules for Implementing the Interim Regulations of the People＇s Republic of China on Consumption Tax

Since January 1, 2009, China＇s taxation on value-added tax, consumption tax and business tax have been adjusted by the Ministry of Finance and the State Administration of Taxation.     

Measures of the General Administration of Customs of the People's Republic of China for Implementing the Regulations of the People's Republic of China on Customs Protection of Intellectual Property Rights

The Measures of the General Administration of Customs of the People's Republic of China for Implementing the Regulations of the People's Republic of China on Customs Protection of Intellectual Property Rights discussed and passed at the executive meeting of the General Administration of Customs (GAC) on Feb.17,2009 is hereby promulgated,which take effects on July 1,2009.The Measures of the General Administration of Customs of the People's Republic of China for Implementing the Regulations of the People's Republic of China on Customs Protection of Intellectual Property Rights promulgated by No.114 Decree of the GAC on May 25,2004 shall be repealed simultaneously.     

Measures of the General Administration of Customs of the People's Republic of China for Implementing the Regulations of the People's Republic of China on Customs Protection of Intellectual Property Rights (Part Ⅱ)

The Measures of the General Administration of Customs of the People's Republic of China for Implementing the Regulations of the People's Republic of China on Customs Protection of Intellectual Property Rights discussed and passed at the executive meeting of the General Administration of Customs (GAC) on Feb.17,2009 is hereby promulgated,which take effects on July 1,2009.     

Measures of the Customs of the People's Republic of China for the Administration of Centralized Declaration of Import and Export Goods

In addition,new measures of centralized declaration of import and export goods in China's Customs will be aken from this May.Therefore,China's Foreign Trade offers you the latest information. Decree of the General Administration of Customs No.169 Measures of the Customs of the People's Republic of China tor the Administration of Centralized Decla- ration of Import and Export Goods,which were deliberated and adopted at the executive meeting of the General Ad- ministration of Customs on January 4th,2008.are hereby promulgated and shall enter into force as of May 1st,2008. Mou Xinsheng January 24th,2008     

Decision of the General Administration of Customs concerning Amending the Measures of the Customs of the People's Republic of China for the Supervision of Processing Trade Goods

For the purpose of adapting to the changes in processing trade and regularizing the relevant business of processing trade,the General Administration of Customs has decided to make the following amendments to the Measures of the Customs of the People's Republic of China for the Supervision of Processing Trade Goods (Decree No.13 of the General Administration of Customs,hereinafter referred to as the Measures):     

Decision of the General Administration of Customs concerning Amending the Measures of the Customs of the People's Republic of China for the Supervision of Processing Trade Goods

Decree of the General Administration of Customs No.168 The Decision of the General Administration of Customs concerning Amending the Measures of the Customs of the People's Republic of China for the Supervision of Processing Trade Goods has been deliberated and adopted at the executive meeting of the General Administration of Customs on January 4th,2008.It is hereby promulgated,and shall enter into force as of March 1, 2008. Minister:Mou Xinsheng January 14,2008     

Measures of the General Administration of Customs of the People＇s Republic of China for Implementing the Regulations of the People＇s Republic of China on Customs Protection of Intellectual Property Rights （Part Ⅱ）

The Measures of the General Administration of Customs of the People＇s Republic of China for Implementing the Regulations of the People＇s Repubfic of China on Customs Protection of Intellectual Property Rights discussed and passed at the executive meeting of the General Administration of Customs （GAC） on Feb. 17, 2009 is hereby promulgated, which take effects on July 1, 2009. The Measures of the General Administration of Customs of the People＇s Republic of China for Implementing the Regulations of the People＇s Republic of China on Customs Protection of Intellectual Property Rights promulgated by No. 114 Decree of the GAC on May 25, 2004 shall be repealed simultaneously.     

依法征管应收尽收--访海关总署关税司副司长刘石桥

今年上半年,全国海关征收关税和进口环节税净入库1136亿元,比去年同期减少92亿多元,下降7.52%,这是海关税收经过连续3年的大幅度增长后,首次出现负增长.本刊记者为此专门走访了海关总署关税司副司长刘石桥.     

海关减免税备案审批有新规

海关总署近日发布2005年第43号公告,就办理海关减免税备案、审批手续的有关事项作出规定,自2005年10月1日起执行。     

海关数字话民企--访海关总署综合统计司张炳政

海关是感受国际贸易波动的最前沿,海关的统计数字是反映这种变化最直接、最快速的晴雨表。从海关的角度审视民营经济,用统计数字解读民企喜忧,基于这样的目的,本刊记者何发,王丽瑛日前专访了海关总署综合统计司统计分析处的张炳政先生。     

营改增背景下我国税法实施策略研究

随着我国社会经济的快速发展与经济全球化趋势的加深,我国中小企业获得了良好发展机遇,在我国国民经济发展中占据了重要地位。国家为了支持中小企业的发展,促进经济结构优化,在营业税和增值税分立并行的情况下提出了营改增的策略。营改增在税法原则下具有一定的公德性与税收政策性。为了解决在当前营改增背景下,我国税法实施面临的税收立法滞后性、优惠形式单一性与优惠执行缺陷性的问题,提出明确税收立法原则,丰富税收优惠形式并创造良好纳税环境的具体措施。     

Measures of the General Administra tion of Customs of the Peoples Republic of China for the Administration of Manifests of Inbound and Outbound Means of Transport

The Measures adopted at the Executive Meeting of the General Administration of Customs on 10 March 2008, promulgated in the Jbrm of Decree No. 172 of the General Administration of Customs of the People＇s Republic of China on 28 March 2008, and effective as of l January 2009.