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DTA AgreementsIn case of divergence of interpretation, the Chinese text shall prevail.

Decision of Publishing the Catalogues of Regulatory Documents of Taxation Departments Which are Nullified in Full Text or Partially Invalid

Document No.:Decree No. 40 of the State Administration of Taxation

Taxes:DTA Agreements

Date of Promulgation:

IssueDepartment:State Administration of Taxation

Date of Implementatio:2016-05-29

Annex:

Issued by: State Administration of Taxation

Document No.: Decree No. 40 of the State Administration of Taxation

Date of Issuance: 2016-5-29

 

According to the requirements of the General Office of the State Council on doing a good job for clearing department regulations and documents, the State Administration of Taxation has cleared the existing taxation department regulations. The clearance result had been reviewed and passed at the second executive meeting of the State Administration of Taxation of 2016 on May 27th, 2016. The Catalogue of Regulatory Documents of Taxation Departments which are Nullified in Full Textand The Catalogue of Regulatory Documents of Taxation Departments Which are Partially Invalidare hereby published.

 

Wang Jun, Commissioner of the State Administration of Taxation

May 29th, 2016

  •  

I. Catalogue of Documents of Taxation Departments Which are Nullified in Full Text

Serial No.

Enacting Organ

Title

Date of Issuance

Document No.

1

State Administration of Taxation

Rules Concerning Several Issues of Resource Tax

January 18th, 1994

Guo Shui Fa[1994] No. 015

2

State Administration of Taxation

Administration Measures for Export Tax Refund (Exemption) 

 

February 18th, 1994

Guo Shui Fa[1994] No. 031

3

State Administration of Taxation

Provisional Measures for the Withholding and Payment of Individual Income Tax

 

April 6th, 1995

Guo Shui Fa[1995] No. 065

4

State Administration of Taxation

Provisional Measures for the Filing of Individual Income Tax Return on Their Own

1995428

April 28th, 1995

 

Guo Shui Fa[1995] No. 077

 

II. Catalogue of Documents of Taxation Departments Which are Partially Invalid

Serial No.

Enacting Organ

Title

Date of Issuance

Document No.

Invalid Provisions

1

State Administration of Taxation

Rules Concerning Serval Issues of Individual Income Tax Levy & Collection

March 31st, 1994

Guo Shui Fa[1994] No. 089

Tax Rate Tables I and II attached to Article XII, Article XIII and Article XV 

2

State Administration of Taxation Ministry of Culture

Provisional Measures for the Administration of Individual Income Tax Levy & Collection in the Performance Market

 

November 18th, 1995

Guo Shui Fa[1995] No. 171

Article XI

3

State Administration of Taxation

Provisional Measures for the Administration of Individual Income Tax Levy & Collection in Construction and Installation Industries

July 22nd, 1996

Guo Shui Fa[1996] No. 127

Article XI and Article XVI

4

State Administration of Taxation

  Provisional Measures for the Administration of Individual Income Tax Levy & Collection in the Advertisement Market

 

August 29th, 1996

Guo Shui Fa[1996] No. 148

Article VIII, Article XI and Article XII

5

State Administration of Taxation Ministry of Posts and Telecommunications

 

Measures Concerning the Filing of Tax Return in Postal Industry

 

September 26th, 1997

Guo Shui Fa[1997] No. 147

The content of “upon approval by the in-charge taxation authorities” in Article I

6

State Administration of Taxation

  Provisional Measures for the Administration of Individual Income Tax Levy & Collection for Oversea Income

August 12th, 1998

Guo Shui Fa[1998] No. 126

Article V, Article XIII, Article XVI and Article XVII

 

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