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PRC Law
About the PRC country
About State Organs of the PRC
About The PRC Central Government
About The PRC Local Government
Overview of the PRC law system
Authority of the PRC law, regulation and rules
PRC tax system
Law Library
Contract law
PRC Contract Law 1 [Read]
PRC Contract Law 2 [Read]
PRC Contract Law 3 [Read]
PRC Contract Law 4 [Read]
PRC Contract Law 5 [Read]
PRC Guarantee Law 1994 [Read]
Constitution and administrative law
The PRC Constitution [Read]
PRC State Compensation Law 1995 [Read]
PRC Administrative Penalty Law 1996 [Read]
Economic law
PRC Anti Unfair Competition Law 1993 [Read]
PRC Product Quality Law 1993 [Read]
PRC Consumer Right and Interest Protection Law 1994 [Read]
IP right law
Administrative Punishment Implementation Method for PRC Copyright Law [Read]
Detailed Implementing Rules of PRC Copyright Law 1991 [Read]
Detailed Rules - PRC Trademark Law 1995 [Read]
Detailed Rules of PRC Patent Law 2001-6-15 [Read]
PRC Copyright Law 2001-10-27 [Read]
PRC Trademark Law Oct 2001 [Read]
PRC Patent Law 2000-8-25 [Read]
Labor and social security law
PRC Labor Law 1995 [Read]
PRC Trade Union Law 1992 [Read]
PRC Employment Contract Law 2008-1-1 [Read]
Regulation on the Implementation of the Employment Contract Law of the PRC [Read]
Tax law
Corporate income tax
PRC Income Tax Law for Enterprises with foreign investment and Foreign Enterprises [Read]
Corporate Income Tax Law [Read]
Grandfathering preferential policies, State Council decree no (2007) 39 [Read]
Tax preferences for newly set up high-tech enterprises in Shenzhen and Shanghai Pudong new area, State Council decree no (2007) 40 [Read]
Individual income tax
PRC Individual Income Tax Law Revised on Oct 2005 [Read]
Turnover tax
Decision of the Standing Committee of the National People's Congress 1993 [Read]
The PRC Business Tax Tentative Regulations 1993 [Read]
The PRC Consumption Tax Tentative Regulations 1993 [Read]
The PRC VAT Tentative Regulations 1993 [Read]
The PRC Business Tax Tentative Regulations 2009 [Read]
The PRC Consumption Tax Tentative Regulations 2009 [Read]
The PRC VAT Tentative Regulations 2009 [Read]
VAT rules update 2017.12.01 [Read]
Foreign Trade and Investment
PRC Foreign Trade Law Revised on June 2004 [Read]
Catalog of Guiding Foreign Investment in Industries 2007 [Read]
Customs Law
PRC Customs Law Revised on July 2000 [Read]
PRC Regulations on the Import and Export Duties Revised on Nov 2004 [Read]
Foreign Investment Enterprise & Company Law
PRC Company Law Revised on Oct 2005 [Read]
PRC Regulations on the Administration of Companies Registration Revised on Dec 2005 [Read]
PRC Law on Enterprise Bankruptcy [Read]
Law on Sino-Foreign Equity Joint Ventures [Read]
Law on Sino-foreign Cooperative Joint Ventures [Read]
Law on Wholly Foreign-Owned Enterprises [Read]
Detailed Regulations for the Implementation of the Law on Sino-foreign Equity Joint Ventures [Read]
Detailed Regulations for The Implementation of The Law on Sino-Foreign Cooperative Joint Ventures [Read]
Detailed Regulations for The Implementation of The Law on Wholly Foreign-Owned Enterprises [Read]
Merger and Acquisition
Interim Provisions on the Takeover of Domestic Enterprises by Foreign Investors [Read]
Useful Links
Useful Links
PRC trade & investment
Free Trade Zone (China)
PRC Foreign Investment Law
FAQ in doing China business
Income tax exemption
Trade and investment guides
Trade & Investment
FAQ in China Business
Company Law
Director of the WFOE [Read]
Retail franchise shop [Read]
Transfer of equity interest in WFOE [Read]
Corporate income tax
Highlights in 2008 enterprise income tax law [Read]
Government Officials replied to news reporters on questions on Enterprises Income Tax Law (Bilingual) [Read]
Tax Officials Elaborate on PRC Income Tax Regulations (Bilingual) [Read]
Questions & Answers on 2008 PRC Enterprise Income Tax Law - Part I --- About 'Revenue' (Bilingual) [Read]
Questions & Answers on 2008 PRC Enterprise Income Tax Law - Part II --- About 'Deduction' (Bilingual) [Read]
Utilization of tax losses [Read]
After-tax profit for Year 2007 [Read]
Customs procedures
Legal rules on bonded goods in China [Read]
Duty and VAT rules in Designated Economic Areas [Read]
Express Mail [Read]
Temporarily imported goods [Read]
Equipment under finance lease [Read]
Software products [Read]
Tariffs on exhibition materials being transported into China [Read]
Import milk powder [Read]
China tax on Ginseng [Read]
Export-processing Trade
Export-processing trade question [Read]
Export sales vs. Domestic sales [Read]
Export Tax Refund
VAT - An introduction to VAT export refund rules [Read]
Export rebate and drop ship goods within China [Read]
Imports and Exports
Import duty & VAT - Copper waste and scrap [Read]
Import duty & VAT - Injection tools [Read]
Import duty & VAT - Cambodian and Vietnam national rubber [Read]
Import duty & VAT - Modem [Read]
Import duty & VAT - Thermal overload protector switches [Read]
Individual income tax
Tax equalization plan [Read]
Total days of stay in China [Read]
Expenses for deduction [Read]
PRC IIT late reporting and compliance issues [Read]
Invoice
Law and practice of tax invoices in China
Invoice and tax liabilities in China [Read]
識別發票真偽 [Read]
Labour Management
Long services payment for resigned employee [Read]
Merger and Acquisition
Setting up or taking over a factory in China [Read]
PRC income tax on distribution of dividends to WFOE investor [Read]
Property deals and transactions
Tax on acquisition of landed property [Read]
Tax on disposal of landed property [Read]
Re-organization and Company Re-structuring
Tax Issues on Non-PRC Tax Residents (Part 1) [Read]
Tax Issues on Non-PRC Tax Residents (Part 2) [Read]
VAT
VAT rules on the transfer of goods between cities [Read]
Paying import VAT and getting VAT refund in China [Read]
VAT tips - PRC VAT rules on claiming input credits [Read]
VAT tips - Price discount vs. Quantity discount [Read]
VAT tips - Choice between VAT and business tax [Read]
VAT tips - Computation of VAT payable amount [Read]
Tax burden vs. tax rate [Read]
VAT 2009 Update (1) [Read]
VAT 2009 Update (2) [Read]
Withholding Tax
Consultancy services delivered in China [Read]
Accounting
PRC Accounting Standard Part 1 [Read]
PRC Accounting Standard Part 2 [Read]
Accounting treatment
PRC business guide
Entry modes for trade and investment in the PRC
Comparison between a PRC domestic co and a foreign invested enterprise
Bilateral agreement on investment protection
Setting up representative offices in China
Accounting - appropriation of profit, dividends
Labor management - wages, working hours, holidays & social security contribution
Setting up Foreign Investment Enterprise
Manufacturing operations
Trading company
Provision of services
Post-incorporating compliances
Contribution of capital
Annual examination
Export-processing Trade
中國近年加工貿易政策調整與對策(Chinese version) [Read]
Intellectual Property Rights
China's Legal Framework for Customs Protection of IP Rights (Part I & II) (Bilingual version) [Read]
China's Legal Framework for Customs Protection of IP Rights (Part III) (Bilingual version) [Read]
China's Legal Framework for Customs Protection of IP Rights (Part IV) (Bilingual version) [Read]
China's Legal Framework for Customs Protection of IP Rights (Part V) (Bilingual version) [Read]
Customs and Foreign Trade
Tariff measures
Non-tariff measures
Explanation by Officials on Policy No. 44 on Export Processing Trade (24th July 2007) [Read]
Elaboration of Order No. 44 on the computation of security deposit for export processing enterprises, issued by the General Administration of Customs on 23rd August 2007 [Read]
Transaction vs. dutiable value for import goods [Read]
PRC legal rules on bonded goods [Read]
Duty and VAT rules in PRC designated economic areas [Read]
Properties of bonded goods for export processing [Read]
Duration of Customs Supervision [Read]
Customs and VAT
An introduction to VAT export refund rules in China [Read]
A summary on VAT export refund rules in China [Read]
Introduction to the VAT rules in China - Part I [Read]
Introduction to the VAT rules in China - Part II [Read]
Foreign exchange
Foreign exchange control and the administration of import payments in China [Read]
Merger and Acquisition
Capital injection by equity stock of domestically incorporated companies [Read]
China Visa
Employment and work visa

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