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.     

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).     

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on Customs Protection of Intellectual Property Rights promulgated by No.114 Decree of the GAC on May 25,2004 shall be repealed simultaneously.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 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

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     

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):     

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).     

Income Tax Law of the People's Republic of China on Enterprises with Foreign Investment and Foreign Enterprises

(Adopted at the 4th Session of the 7th National People's Congress on April 9,1991 and promulgated on the same day on Order No.45 of the President of the People's Republic of China) Article 1 Enterprises with for- eign investment in the People's Republic of China shall pay income tax on their income from production,business opera- tions and other sources in accordance with the provisions of this Law.     

新企业所得税法实施后的税收征管改进

新《企业所得税法》与现行内外资企业所得税相比,其主要内容和特点表现在纳税人身份的判定和纳税义务的确定,统一税率,规范计税依据的确认,以产业优惠为主、地区优惠为辅的政策导向,整合税收优惠政策以及加强征收管理等方面。新《企业所得税法》的实施对税收征管中的税源管理、税基管理、征管能力、反避税等方面提出了新的要求。企业所得税的征管水平直接关系着税收收入的组织,关系着所得税的调控力度。针对新《企业所得税法》实施后征管的新要求,文章提出,应优化税源管理机制,强化税源监控;深入有效宣传新税法,进一步加强日常征管,全面清理优惠政策,确保所得税政策的全面、准确贯彻执行;优化机构设置,职责合理分工,明晰企业所得税的征管归属;积极推行反避税工作,防止税收流失。     

Anil-monopoly Law of the People's Republic of China

Anti-monopoly Law of the People's Republic of China was adopted at the 29th Meeting of the Standing Committee of the Tenth National People's Congress on August 30,2007 and took effect as of August 1,2008.     

新中国第一个人民海关——烟台海关

一 烟台海关的前身是东海关,始建于1862年2月,是旧中国长江以北的第一个海关机构.由于东海关是清政府仿照当时江苏、上海等地做法成立,在"洋人帮办事务"的前提下.东海关成立时就注定了傀儡的命运.     

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.     

Undergraduate Business Education in the People's Republic of China

Abstract

Adaptation to the Market Economy

The People's Republic of China is transforming its economy to a market-driven focus. A key aspect of this is the conversion and elimination of state-owned enterprises. To do this requires a mass education program for enterprise managers. The approach to change examined in this study is based on curriculum internationalization models. This paper examines the needs perceived by potential employers for university graduates. Conclusions are based on in-depth interviews held in and around Shanghai as part of a City University of New York-Shanghai University cooperative program.     

Taiwan and the People's Republic of China foes or partners?

Taiwan is developing ever more perceptibly into what both Peking and Taipei consider it to be: a province of China, albeit a province sui generis—part of China and yet an independent state, enjoying world-wide recognition though denied diplomatic relations, a leading commercial power but without proper commercial treaties. The prosperity which has been generated in the island is an ever present temptation for the People's Republic. Is it tempting enough to provoke an appeal to arms? Or is Red China's perfectly legitimate interest directed primarily at the exchange of goods and technologies?     

The Foreign Trade Law of the People's Republic of China

(Adopted at the Seventh Session of the Standing Committee of the Eighth National People's Congress on 12 May,1994;and amended at the Eighth Session of the Standing Committee of the Tenth National People's Congress on 6 April,2004.) Chapter I General Principles Article 1 This Law is formulated in order to broaden the opening to the outside world,develop the Foreign Trade, maintain the Foreign Trade order,pro- tect the legitimate rights and interests of Foreign Trade Operators,and promote a healthy development of the socialist mar- ket economy.     

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。     

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.     

Measures of the General Administration of Gustoms of the People's 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 form of Decree No.172 of the General Administration of Customs of the People's Republic of China on28 March 2008,and effective as of 1 January 2009.