China’s Latest Laws and Regulations: June 2013, Part I

I. The State Administration of Taxation Issued a Notice Concerning Issues Related to Declaration of Tax Rebate (Exemption) for Exported Goods by Exporting Enterprises.

Recently, the State Administration of Taxation issued a Notice Concerning Issues Related to the Provision of Proceeds for Declaration of Tax Rebate (Exemption) of Exported Goods by Exporting Enterprises, which clarifies the policy for declaration of value-added tax rebate (exemption) of exported goods by exporting enterprises. The Notice will take into effect on August 1, 2013. At the same time, the State Administration of Taxation also announced the policy interpretation for the notice.

(From the website of the State Administration of Taxation)

II. The State Administration of Taxation Has Issued a Notice on Determination of Eligibility for a General Tax Payer of Value Added Tax in the Pilot Collection Program of Value-Added Tax, instead of a Sales Tax in the Service Industry.

The State Administration of Taxation has recently issued a notice on a Pilot Program for a General Tax Payer to Change the Sales Tax of Transportation industry and part of the Modern Service industry to a Value-Added Tax (“VAT”). The notice identified two measures for the pilot program of VAT. One is a special measure before the implementation of the pilot program. Second, is the normal procedure after the implementation of program. At the same time, the State Administration of Taxation also announced the policy interpretation of this notice.

(From the website of the State Administration of Taxation)

III. The Ministry of Human Resources and Social Security Issued the Measures on Implementation of Administrative License of Labor Dispatching Law”.

On 21 June, 2013, the Ministry of Human Resources and Social Security issued the Measures on Implementation of Administrative License of Labor Dispatching, which took into effect on July 1, 2013, along with the amended Labor Contract Law of the People’s Republic of China. The Measures mainly specify the application requirements to obtain a Labor Dispatching License, the materials that must be submitted, procedure to modify the license, supervision and examination, and so on. The Labor Dispatching License is valid for 3 years.

(From the website of the Ministry of Human Resources and Social Security)

IV. The Amendment of the Administration of Tax Collection Law Has Been Distributed for Public Feedbacks.

On 7 June, 2013, the Office of Legislative Affairs of the State Council issued the Amendment of the Administration of Tax Collection Law for public opinions. The Amendment is specifically looking for comments with regards to the obligations to report certain information, strengthening of supervision and control on tax sources, improving the administration of tax collection of individual tax payer, and so on. Interested individuals can submit their opinions via the website, email, and written letter postmarked before 7 July, 2013.

(From the website of the legislative affairs office of the State Council)

Quoted from DeBund Newsletter of June, 2013

Lawyer Contacts

You Yunting86-21-52134918  youyunting@debund.com/yytbest@gmail.com

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