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.     

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.     

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on Customs Protection of Intellectual Property Rights promulgated by No.114 Decree of the GAC on May 25,2004 shall be repealed simultaneously.     

Regulations on Foreign Exchange System of the People＇s Republic of China

Issued in the Decree No.193 of the State Council on January 29i 1996, amended in accordance with the Decision of the State Council to Revise the Regulations on Foreign Exchange System of the People s Republic of China on January 14 1997 and revised and passed in the 20th execut ve meeting of the State Council on August 1, 2008.     

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.     

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.     

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

Anti-monopoly Law of the People＇s Repubfic 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.     

Considerations to the Issue of China＇s Tax Burden

本文对我国税负轻重问题发表了看法,认为在与国外比较税负时,不应把非税收入和国有土地使用权出让收入计入在内。目前,我国宏观税率较低,老百姓感觉税负重,主要原因是我国的税负结构不合理,而且税款的使用也有不尽如人意之处。未来结构性减税,就是要在税收总规模适度增加的基础上调整税负结构,通过税制改革减轻中低收入者的税负。     

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

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,protect the legitimate rights and interests of Foreign Trade Operators,and promote a healthy development of the socialist market economy.     

Tax Policy for China＇s Consumption Demand Expansion

扩大消费需求的重点是扩大居民消费需求,税收政策主要通过减轻边际消费倾向较高的中低收入阶层所得税负担,降低间接税、尤其是生活必需品的间接税负和建立完善的社会保障筹资机制降低居民的储蓄动机三个方面发挥作用。扩大消费需求的税收政策需要在公平与效率之间权衡,应与财政支出政策相互配合发挥作用。     

Impact of Value-added Tax Broadening on China＇s Fiscal System --From Generational Balance Perspective

本文用代际核算方法分析我国增值税扩围对财政体系可持续性的影响。核算结果表明,如果我们把营业税的宏观税负由2009年7．93％提高到和增值税的宏观税负一致,可以大幅缓解我国财政体系目前的代际不平衡状况。分行业模拟表明,我们将交通运输、仓储和邮政业,信息传输、计算机服务和软件业,以及住宿和餐饮业纳入增值税的征税范围,对财政体系的可持续性不会有太大影响;房地产业和金融业由于较高的增值率,将其纳入增值税的征税范围会缓和我国财政体系目前的代际不平衡状况;我们要谨慎考虑建筑业纳入增值税征收范围后的抵扣项目。     

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 taken from this May. Therefore, China＇s Foreign Trade offers you the latest information.     

Relations with the People’s Republic of China

The Association of South East Asian Nations (ASEAN) has, from the point of view of the big powers, become an important factor in the balance of power struggle. Political as well as economic reasons seem to suggest closer relations with the People’s Republic of China.     

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.     

Research on How to Improve the Structure of China＇s Property Tax

本文通过对我国现行财产税收入总量及其结构的分析,揭示了近年来财产税占我国税收总额比重不断提高、动态财产税超常增长现象背后存在的风险和隐忧,并针对导致财产税结构失衡的原因,提出了完善我国财产税结构、优化财产税制度及其功能的基本思路与具体对策。     

China＇s Economy on the Track of high-Speed Development

In 2003, the tax revenues of China had topped the high point of RMB2,000 billion for the first time, which has increased by RMB300 billion compared with that of the year before.After going through SARS and serious natural disasters, China has made such an outstanding achievements, which indicates that Chinese economy has already entered into the track of high-speed coordinated development.