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At its fifth meeting, the Standing Committee of the Thirteenth National People's Congress decided to amend the Personal Income Tax Law of the People's Republic of China as follows: Article 1 shall be amended as follows: "Individuals who have domicile in China or who have no domicile but have resided in China for a total of 183 days within a tax year shall be residents. Individual income tax paid by individuals within and outside China shall be paid in accordance with the provisions of this law.

一、Announcement background In order to further support scientific and technological innovation and promote enterprise quality and efficiency, according to the decision of the State Council, the Ministry of Finance and the General Administration of Taxation issued documents twice in 2014 and 2015, and promulgated accelerated depreciation policies for fixed assets, mainly including: First, new fixed assets purchased by enterprises in six major industries and four key industries are allowed to accelerate. depreciation

According to the Regulations on the Implementation of the Enterprise Income Tax Law of the People's Republic of China (hereinafter referred to as the "Regulations on the Implementation of the Enterprise Income Tax Law"), the Notice of the General Administration of Taxation of the Ministry of Finance on Further Expanding the Preferential Policy Range of Income Tax for Small and Small Profit Enterprises (No. 77 of the Fiscal and Tax [2018]) and other provisions The announcement on the collection and management of benefits policy is as follows:

In order to strengthen the management of pre-tax deduction vouchers for enterprise income tax, standardize tax enforcement and optimize business environment, the State Administration of Taxation has formulated the Measures for the Administration of Pre-tax Deduction Vouchers for Enterprise Income Tax, which is now published.

According to the follow-up work arrangement for deepening the VAT reform, and in combination with the Notice of the General Administration of Taxation of the Ministry of Finance on Adjusting the VAT Rate (No. 32 of the Ministry of Finance and Taxation [2018]), and the Notice of the General Administration of Taxation of the Ministry of Finance on Unifying the Standards for Small-scale VAT Taxpayers (No. 33 of the Ministry of Finance and Taxation), the collection and management operations involved in the policy adjustment are carried out. As a matter of fact, the General Administration of Taxation has issued a bulletin of the State Administration of Taxation on the unification of standards for small-scale taxpayers and other VAT issues (hereinafter referred to as the "bulletin").

In the Notice of the State Administration of Taxation on Pushing Business Tax to VAT in an All-round Way (No. 23 of the State Administration of Taxation, 2016), it is clear that small-scale VAT taxpayers should account for sales of goods and services for processing, repairing and repairing, as well as intangible sales and sales services, respectively. Sales of assets

The Fifth Meeting of the Standing Committee of the Eighth National People's Congress on December 29, 1993 adopted the first amendment to the Decision on Amending the Company Law of the People's Republic of China at the 13th Session of the Standing Committee of the Ninth National People's Congress on December 25, 1999, in accordance with the Tenth National People's Congress on August 28, 2004. The Second Amendment to the Decision on Amending the Company Law of the People's Republic of China at the Eleventh Meeting of the Standing Committee of the General Assembly Third Amendment to the Decision on Amending Seven Laws, such as the Marine Environmental Protection Law of the People's Republic of China

On July 5, 1994, the eighth session of the Standing Committee of the Eighth National People's Congress adopted Decree No. 28 of the President of the People's Republic of China of July 5, 1994 and promulgated the amendment according to the Decision on Amending Some Laws of the Tenth Session of the Standing Committee of the Eleventh National People's Congress on August 27, 2009.

Order No. thirty-fifth of the president of the People's Republic of China
The Social Insurance Law of the People's Republic of China was passed by the 17th meeting of the Standing Committee of the 11th National People's Congress of the People's Republic of China on October 28, 2010. It is hereby promulgated and will come into force on July 1, 2011.

Administrative measures for approval and archival filing of foreign investment projects (twelfth promulgated by the national development and Reform Commission in May 17, 2014) effective June 17, 2014.

The Decision of the State Council on the Abolition of the Interim Regulations of the People's Republic of China on Business Tax and the Amendment of the Interim Regulations of the People's Republic of China on Value Added Tax has been adopted by the State Council at its 191st Standing Meeting on October 30, 2017. It is now promulgated and will come into force on the date of promulgation