Tax Collection and Administration

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Number

Title
1

Announcement of the State Taxation Administration on Matters With Respect to the Collection and Administration of Urban Maintenance and Construction Tax
2

Announcement of the State Taxation Administration on Issuing the Administrative Measures for Non-resident Taxpayers Claiming Tax Treaty Benefits
3

Provisional Measures for Tax Administration on Non-residents Contracting Engineering Projects and Providing Services
4

Announcement of the State Taxation Administration on Clarifying Matters With Respect to the Submission and Administration of the Master File for Transfer Pricing Documentation
5

Announcement of the State Taxation Administration on Issues With Respect to “Beneficial Owner” in Tax Treaties
6

Announcement of the State Taxation Administration on Issues With Respect to the Implementation of Tax Treaties
7

Implementation Rules for Tax Collection and Administration Law of the People’s Republic of China
8

Tax Collection and Administration Law of the People’s Republic of China
9

Announcement of the State Taxation Administration on Issuing the Implementation Measures for the Mutual Agreement Procedure of Tax Treaties
10

Announcement of the State Taxation Administration on Matters With Respect to Enterprise Income Tax on Non-resident Enterprises Providing Services by Dispatching Personnel to Work Within China

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