Business Laws in China

Banking and Credit Laws

Law on Commercial Banks
Law on Negotiable Instruments
Procedures Governing the Carrying of Gold and Silver Into or Out of China
Regulations for Providing Short-Term Loans in Foreign Currency by the Bank of China
Regulations of Bank of China on Providing Loans to Enterprises with Foreign Investment
Regulations on Foreign Currency Deposits and Special Renminbi Deposits by the Bank of China
Regulations on the Foreign Exchange System
Law On Commercial Banks
Law On Negotiable Instruments

Tax Laws

Announcement of the State Council on Taxation of Joint Ventures and Cooperative Operations with Chinese-Foreign Investment
Supplementary Provisions of the Ministry of Finance and the Customs General Administration for the Collection and Refund of Product Tax and Value Added Tax on Import and Export Products
Regulations on the Tax Policy for the National New and High Technology Industries Parks
Regulations Regarding the Supervision and Control Over, and the Levying and Exemption of Duties on Import and Export Commodities for Chinese-Foreign Contractual Joint Ventures
Regulations of the Ministry of Finance Concerning the Collection and Remission of Industrial and Commercial Taxes on Import and Export Commodities
Regulations for the Use of Currency in Contributing Taxes to the State and in Settlement on Accounts with Enterprises or Individuals Residing in China by Joint Ventures with Chinese and Foreign Investment
Notice of the Ministry of Finance Concerning the Handling of Tax Registration and Tax Return Matters by Foreign Companies Contracting Offshore Petroleum Projects and Providing Labor Service
Provisional Regulations on Real Estate Tax
Provisional Regulations on Value-Added Tax
Provisional Regulations on Vehicle and Vessel Usage Tax
Provisional Regulations Promulgated by the State Council on Reduction and Exemption of Enterprise Income Tax and Consolidated Industrial and Commercial Tax for 14 Coastal Port Cities, as well as the Four Special Economic Zones and Hainan Island
Provisional Rules on Construction Tax
Provisions of the Ministry of Finance for the Collection and Refund of Product Tax and Value Added Tax on Import and Export Products
Provisions of the Ministry of Finance for the Collection and Refund of Product Tax and Value Added Tax on Import and Export Products
Circular of the Ministry of Foreign Economic Relations and Trade on the Adjustment of Commodities Under Licensing Administration and the Relevant Questions
Circular of the State Council on Starting Levy of Import Regulatory Taxes on Certain Import Goods
Detailed Rules and Regulations for the Implementation of the Income Tax Law Concerning Joint Ventures with Chinese and Foreign Investment
Detailed Rules and Regulations for the Implementation of the Income Tax Law for Enterprises with Foreign Investment and Foreign Enterprises
Detailed Rules for the Implementation of Customs Supervision and Control and Taxation on Import and Export Goods by Enterprises Doing Processing, Assembling and Small and Medium-Scaled Compensation Trade
Finance Ministry’s Notification Concerning the Adjustment of Commercial and Industrial Tax Rates on Certain Categories of Products and the Extension of Taxable Items
Implementation Measures of the Ministry Of Finance for Putting Into Effect the Preferential Terms on Taxation Provided in “The Provisions of the State Council for the Encouragement of Foreign Investment”
Law on Individual Income Tax
Law on the Management of Tax Revenue Collection
Provisional Regulations for Control of Taxation
Provisional Regulations on Consumption Tax
Interim Provisions of the Ministry of Finance Concerning the Reduction and Exemption of Income Tax on Royalties for Proprietary Technology
Interim Provisions of the Ministry of Finance for the Collection of State Enterprise Income Tax on State Corporations Contracting Foreign Projects
Interim Provisions of the Ministry of Finance on Certain Tax Issues in Promoting Horizontal Economic Links
Interim Provisions on the Levying of Industrial and Commercial Consolidated Tax and Enterprise Income Tax on Foreign Contractors Undertaking Construction Projects and Providing Labor Services
Interpretation of Some Policy Matters by the Ministry of Finance Regarding the Interim Provisions for the Collection of Consolidated Industrial and Commercial Tax and Enterprises Income Tax on Resident Representative Offices of Foreign Enterprises
Income Tax Law Concerning Foreign Enterprises
Income Tax Law Concerning Joint Ventures Using Chinese and Foreign Investment
Amendments to the People’s Republic of China Decision on the VAT Provisional Regulations