• 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]
  •         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]
  • China Business
  •      Entry modes for trade and investment in the PRC
  •      Comparison between a PRC domestic co and a foreign invested enterprise
  •      Trade and investment guides
  •      Bilateral agreement on investment protection
  •      Setting up representative offices in China
  •      Accounting - appropriation of profit, dividends
  •      Labor management - wages, working hours, holidays
  •     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]
  • PRC trade & investment
  •      Free Trade Zone (China)
  •      PRC Foreign Investment Law (Draft for Comments)
  •     FAQ
  •         Company Law
  •             Transfer of equity interest in WFOE [Read]
  •             Director of the WFOE [Read]
  •             Retail franchise shop [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
  • Useful Links
  •      Useful Links