Fiscal Affairs, Financial Affairs, Taxation, Securities, Insurance and Taxation

Decree No. 324 of the State Council of the People's Republic of China (Issue 1)

Regulations on Dissolution of Financial Institutions (Issue 1)

Circular of the General Office of the State Council on Transmitting the Proposals of the Ministry of Finance for Deepening the Reform to Keep Revenue and Expenditure in Separate Channels and Further Strengthening the Management of Finance (Issue 2)

Proposals for Deepening the Reform to Keep Revenue and Expenditure in Separate Channels and Further Strengthening the Management of Finance (Issue 2)

Decree No. 336 of the State Council of the People's Republic of China (Issue 3)

Regulations of the People's Republic of China on Administration of Insurance Companies with Foreign Capital (Issue 3)

Decree No. 340 of the State Council of the People's Republic of China (Issue 3)

Regulations of the People's Republic of China on Administration of Financial Institutions with Foreign Capital (Issue 3)

Circular of the State Council on Printing and Issuing the Plan for Reforming the Distribution of Revenue from Income Tax (Issue 4)

Plan for Reforming the Distribution of Revenue from Income Tax (Issue 4)

Circular of the General Office of the State Council on Transmitting the Proposals of the Ministry of Finance for Reforming Administration Methods for State Assets Appraisal and Strengthening Supervision and Administration of Assets Appraisal (Issue 4)

Proposals for Reforming the Administration Methods for State Assets Appraisal and Strengthening Supervision and Administration of Assets Appraisal (Issue 4)

Decree No. 10 of the Ministry of Finance (Issue 4)

Measures for Implementation of Accounting Supervision by Finance Departments (Issue 4)

Circular of the Ministry of Finance on Printing and Issuing the Provisions on Issues Concerning the Application Scope of the Accounting Systems of Enterprises (Issue 4)

Provisions on Issues Concerning the Application Scope of the Accounting Systems of Enterprises (Issue 4)

Circular of the Ministry of Finance, State Administration of Taxation and General Administration of Customs on Issuing the Interim Measures for Exempting Materials Donated for Poverty Alleviation or Charities from Import Taxes (Issue 4)

Interim Measures for Exempting Materials Donated for Poverty Alleviation or Charities from Import Taxes (Issue 4)

Circular of the Ministry of Finance and the State Development Planning Commission on Issues Concerning Administration of Examination Fee Collection (Issue 4)

Circular of the Ministry of Finance, State Administration of Taxation on Issues Concerning the Budget Management of Motor Vehicle Purchase Tax (Issue 4)

Decree No. 2 of the People's Bank of China (2001) (Issue 4)

Measures for Administration of Trust and Investment Companies (Issue 4)

Circular of the General Office of the State Council on Transmitting the Proposals of the Ministry of Finance for Issues on the Ownership of Revenue from Enterprise Income Tax After the Reorganization and Restructuring of China Mobile Communications Corporation and China United Communications Corporation (Issue 5)

Proposals for Issues on the Ownership of Revenue from Enterprise Income Tax After the Reorganization and Restructuring of China Mobile Communications Cooperation and China United Communications Cooperation (Issue 5)

Circular of the Ministry of Finance on Printing and Issuing the Accounting Criteria for Enterprises: Intangible Assets and Other Seven Categories of Criteria (Issue 5)

Accounting Criteria for Enterprises: Intangible Assets (Issue 5)

Accounting Criteria for Enterprises: Cost of Borrowings (Issue 5)

Accounting Criteria for Enterprises: Leasing (Issue 5)

Accounting Criteria for Enterprises: Cash flow Statement (Issue 5)

Accounting Criteria for Enterprises: Debts Restructuring (Issue 5)

Accounting Criteria for Enterprises: Investments (Issue 5)

Accounting Criteria for Enterprises: Accounting Policies, Accounting Estimation Alternation and Accounting Error Correction (Issue 5)

Accounting Criteria for Enterprises: Non-monetary Transaction (Issue 5)

Circular of the Ministry of Finance and the State Administration of Taxation on the Taxation Policies for Non-profit Science Research Institutions (Issue 6)

Circular of the Ministry of Finance and the People's Bank of China on Printing and Issuing the Interim Measures for Administration of the Direct Appropriation of Government Procurement Funds from the Finance Funds (Issue 6)

Interim Measures for Administration of the Direct Appropriation of Government Procurement Funds from the Finance Funds (Issue 6)

Decree No. 3 of the People's Bank of China (2001) (Issue 6)

Provisions of the People's Bank of China on Procedures for Administrative Penalty (Issue 6)

Decree No. 4 of the People's Bank of China (2001) (Issue 6)

Measures of the People's Bank of China for Administrative Reconsideration (Issue 6)

Circular of the State Administration of Taxation on Relevant Issues Concerning the Collection of Enterprise Income Tax from Institutions of Radio and Television (Issue 6)

Circular of the State Administration of Taxation on Issues Concerning the Withholding of Individual Income Tax After the Reform of Means for Paying Salaries in Administrative Organs and Institutions (Issue 6)

Circular of the State Administration of Taxation on Issues Concerning the Collection of Business Tax from Fees for Watching Television (Issue 6)

Circular on Printing and Issuing the Guide for Internal Control of Securities Companies ( Securities Regulatory Commission) (Issue 6)

Guide for Internal Control of Securities Companies (Issue 6)

Circular on Issuing the Implementing Measures for Suspending and Terminating the Listing ofLoss-making Listed Companies ( Securities Regulatory Commission) (Issue 6)

Implementing Measures for Suspending and Terminating the Listing of Loss-making Listed Companies (Issue 6)

Circular on Issuing the Measures for Inspection of Listed Companies (Securities Regulatory Commission) (Issue 6)

Measures for Inspection of Listed Companies (Issue 6)

Decree No. 1 of the China Securities Regulatory Commission (Issue 7)

Measures for Administration of Issuance of New Shares by Listed Companies (Issue 7)

Circular on Accomplishing the Issuance of New Shares by Listed Companies Securities Regulatory Commission (Issue 7)

Several Proposals for Strengthening the Credit Administration of Small and Medium-sized Enterprises State Economic and Trade Commission, State Administration for Industry and Commerce, Ministry of Public Security, Ministry of Finance, People's Bank of China, General Administration of Customs, State Administration of Taxation, Securities Regulatory Commission, State General Administration of Quality Supervision and Inspection and Quarantine, State Administration of Foreign Exchange (Issue 8)

Circular of the Ministry of Finance on Printing and Issuing the Interim Measures for Management of State-owned Capital and Financial Affairs of Enterprises (Issue 8)

Interim Measures for Management of State-owned Capital and Financial Affairs of Enterprises (Issue 8)

Decree No. 2 of the China Securities Regulatory Commission (Issue 8)

Implementing Measures for Issuance of Convertible Corporate Bonds by Listed Companies (Issue 8)

Circular on Issuing the Implementing Measures for the Statement System of Chairpersons of the Boards ofDirectors of Listed Companies Securities Regulatory Commission (Issue 8)

Implementing Measures for the Statement System of Chairpersons of the Boards of Directors of Listed Companies (Issue 8)

Circular on Issuing the Directive Opinions on Relevant Issues Concerning Securities Companies Acting asLead Stock Underwriters Securities Regulatory Commission (Issue 8)

Directive Opinions on Relevant Issues Concerning Securities Companies Acting as Lead Stock Underwriters (Issue 8)

Circular on Issuing the Standards No. 10 for Contents and Formats of Information Disclosure by CompaniesIssuing Securities to the Public: Application Documents for Issuance of New Shares by Listed Companies Securities Regulatory Commission (Issue 8)

Standards No. 10 for Contents and Formats of Information Disclosure by Companies Issuing Securities to the Public: Application Documents for New Share Issuance by Listed Companies (Issue 8)

Catalogue of Application Documents for New Share Issuance by Listed Companies (Issue 8)

Circular on Issuing the Directive Opinions on Implementing the Working Procedures of the Stock IssuanceReview Committee of the China Securities Regulatory Commission Securities Regulatory Commission (Issue 8)

Directive Opinions on Implementing the Working Procedures of the Stock Issuance Review Committee of the China Securities Regulatory Commission (Issue 8)

Circular of the State Development Planning Commission and Ministry of Finance on All-round Rectification of Fee-collection in Housing Construction and Cancellation of Some Administrative and Institutional Fee-collection Items (Issue 9)

Administrative and Institutional Fee-collection Items in Housing Construction Canceled upon the Approval of the State Council (Issue 9)

Circular of the Ministry of Finance and the People's Bank of China on Printing and Issuing the Interim Measures for Administration of Special Accounts of the Financial Funds for Social Security Subsidies (Issue 9)

Measures for Administration of Special Accounts of the Financial Funds for Social Security Subsidies (Issue 9)

Supplementary Circular of the Ministry of Finance and the Ministry of Public Security on Relevant Issues Concerning Using On-spot Administrative Penalty Decision Forms for Public Security (As Receipt) (Issue 9)

Circular on Printing and Issuing the Rules for Administration of Special Financial Funds for AgricultureMinistry of Finance (Issue 9)

Rules for Administration of Special Financial Funds for Agriculture (Issue 9)

Circular of the Ministry of Finance and the State Administration of Taxation on Adjusting Policies Concerning Consumption Tax of Alcoholic Drinks (Issue 9)

Circular of the Ministry of Finance on Improving the Administration of Administrative and Institutional Fee-collection and Governmental Funds (Issue 9)

Circular of the State Administration of Taxation on Business Tax Exemption for Institutions Engaged in Credit Assurance and Further Assurance of Small and Medium-sized Enterprises (Issue 9)

Circular of the State Administration of Taxation on Several Issues Concerning Income Tax in Housing System Reform of Enterprises (Issue 9)

Circular of the State Administration of Taxation on Levying Business Tax on Copyright Assignment (Issue 9)

Circular on Issuing the Rules No. 13 for Compiling and Submitting Information Disclosed by CompaniesIssuing Securities to the Public: Special Provisions on Contents and Formats of the Quarterly Report ( Securities Regulatory Commission) (Issue 9)

Rules No. 13 for Compiling and Submitting Information Disclosed by Companies Issuing Securities to the Public: Special Provisions on Contents and Formats of the Quarterly Report (Issue 9)

Decree of the People's Bank of China (No. 5, 2001) (Issue 11)

Interim Measures for Administration of the Intermediary Business of Commercial Banks (Issue 11)

Decree of the People's Bank of China (No. 6, 2001) (Issue 11)

Interim Measures for Administration of On-line Bank Business (Issue 11)

Decree No. 22 of the State Economic and Trade Commission of the People's Republic of China (Issue 12)

Measures for Administration of Pawnshops (Issue 12)

Circular of the People's Bank of China on Standardizing the Housing Financial Business (Issue 13)

Decree No. 3 of the China Securities Regulatory Commission (Issue 13)

Measures for Administration of Clients' Securities Transaction Clearing Funds (Issue 13)

Circular of the General Office of the State Council on Accomplishing the Work of Expanding the Experimentation of Taxes and Fees Reform in Rural Areas in 2002 (Issue 14)

Circular of the Ministry of Finance and the State Administration of Taxation on Policies for the Value-added Tax on Publications and Film Copies and the Business Tax on Film Distribution (Issue 14)

Circular of the Ministry of Finance and the State Administration of Taxation on Relevant Income Tax Policies Concerning Taxpayers' Donations for Compulsory Education in Rural Areas (Issue 14)

Supplementary Circular of the State Administration of Taxation on Deducing Taxable Income Amount from Technology Development Fee of Foreign-funded Enterprises (Issue 14)

Circular of the State Administration of Taxation on Printing and Issuing the Interim Provisions on Administrative Sanctions on Tax Officials Violating Tax Regulations and Discipline (Issue 14)

Interim Provisions on Administrative Sanctions on Tax Officials Violating Tax Regulations and Discipline (Issue 14)

Circular of the State Administration of Taxation on Relevant Issues Concerning Strengthening the Administration of Value-added Tax Collection from Commercial and Trading Enterprises (Issue 14)

Circular of the General Office of the State Council on Reshuffling the Members of the Monetary Policy Commission of the People's Bank of China (Issue 16)

Circular on Issuing the Measures for Administration of Reducing the Consumption Tax on Light-pollution-discharging Cars and Implementing an Examination on the Consistence of Product Inspection and Production ( State Economic and Trade Commission, Ministry of Finance, State Administration of Industry and Commerce and State Environmental Protection Administration )(Issue 16)

Measures for Administration of Reducing the Consumption Tax on Light-pollution-discharging Cars and Implementing an Examination on the Consistence of Product Inspection and Production (Issue 16)

Decree No. 6 of the Ministry of Foreign Trade and Economic Cooperation, the Ministry of Finance and the People's Bank of China (2001) (Issue 17)

Interim Provisions on Absorbing Foreign Investment in the Reorganization and Disposal of Assets by Financial Asset Management Companies (Issue 17)

Circular of the Ministry of Finance and the China Securities Regulatory Commission on Printing and Issuing the Measures for Annual Examination of Licenses for Business Related to Securities and Futures of Certified Public Accountants and Accounting Firms (Issue 18)

Measures for Annual Examination of Licenses for Business Related to Securities and Futures of Certified Public Accountants and Accounting Firms (Issue 18)

Circular of the Ministry of Finance and the State Development Planning Commission on Prolonging the Time Limit for the Collection of State Iodine Salt Fund (Issue 19)

A Letter in Reply of the General Office of the State Council on the Pilot Plan of Hebei Province for the Reform of Taxes and Administrative Charges in Rural Areas (Issue 20)

A Letter in Reply of the General Office of the State Council on the Pilot Plan of Inner Mongolia Autonomous Region for the Reform of Taxes and Administrative Charges in Rural and Pastoral Areas (Issue 20)

A Letter in Reply of the General Office of the State Council on the Pilot Plan of Jilin Province for the Reform of Taxes and Administrative Charges in Rural Areas (Issue 20)

A Letter in Reply of the General Office of the State Council on the Pilot Implementing Plan of Heilongjian Province for the Reform of Taxes and Administrative Charges in Rural Areas (Issue 20)

A Letter in Reply of the General Office of the State Council on the Pilot Plan of Jiangxi Province for the Reform of Taxes and Administrative Charges in Rural Areas (Issue 20)

A Letter in Reply of the General Office of the State Council on the Pilot Implementing Plan of Shandong Province for the Reform of Taxes and Administrative Charges in Rural Areas (Issue 20)

A Letter in Reply of the General Office of the State Council on the Pilot Plan of Henan Province for the Reform of Taxes and Administrative Charges in Rural Areas (Issue 20)

A Letter in Reply of the General Office of the State Council on the Pilot Plan of Hubei Province for the Reform of Taxes and Administrative Charges in Rural Areas (Issue 20)

A Letter in Reply of the General Office of the State Council on the Implementing Plan of Hunan Province for the Reform of Taxes and Administrative Charges in Rural Areas (Issue 21)

A Letter in Reply of the General Office of the State Council on the Implementing Proposals of Sichuan Province for the Pilot Work on the Reform of Taxes and Administrative Charges in Rural Areas (Issue 21)

A Letter in Reply of the General Office of the State Council on the Pilot Plan of Chongqing Municipality for the Reform of Taxes and Administrative Charges in Rural Areas (Issue 21)

A Letter in Reply of the General Office of the State Council on the Plan of Guizhou Province on Expanding the Pilot Work on the Reform of Taxes and Administrative Charges in Rural Areas (Issue 21)

A Letter in Reply of the General Office of the State Council on the Pilot Working Plan of Shannxi Province for the Reform of Taxes and Administrative Charges in Rural Areas (Issue 21)

A Letter in Reply of the General Office of the State Council on the Pilot Plan of Gansu Province for the Reform of Taxes and Administrative Charges in Rural Areas (Issue 21)

A Letter in Reply of the General Office of the State Council on the Pilot Plan of Ningxia Hui Autonomous Region for the Reform of Taxes and Administrative Charges in Rural Areas (Issue 21)

A Letter in Reply of the General Office of the State Council on the Implementing Plan of Qinghai Province for the Pilot Work of the Reform of Taxes and Administrative Charges in Rural and Pastoral Areas (Issue 21)

A Letter in Reply of the General Office of the State Council on the Pilot Working Plan of Shanghai Municipality for the Reform of Taxes and Administrative Charges in Rural Areas (Issue 21)

A Letter in Reply of the General Office of the State Council on the Implementing Plan of Zhejiang Province for Expanding the Pilot Work on the Reform of Taxes and Administrative Charges in Rural Areas (Issue 21)

Circular of the Ministry of Finance and the State Administration of Taxation on Issues Concerning the Tax Exemption for the Interest Income of the Wholly State-owned Commercial Banks and the National Development Bank from Purchasing Special Bonds Issued by Financial Assets Management Companies (Issue 22)

Circular of the Ministry of Finance and the State Administration of Taxation on Lowering the Rate of the Business Tax of Rural Credit Cooperatives (Issue 22)

Circular of the Ministry of Finance on Relevant Issues Concerning the Pledging of the State-owned Stocks of Listed Companies (Issue 22)

Circular of the Ministry of Finance on Printing and Issuing the Accounting Criteria for Enterprises: Midterm Financial Reports (Issue 24)

Accounting Criteria for Enterprises -- Midterm Financial Reports (Issue 24)

Circular of the Ministry of Finance on Printing and Issuing the Accounting Criteria for Enterprises: Fixed Assets and the Accounting Criteria for Enterprises: Inventory (Issue 21)

Accounting Criteria for Enterprises -- Fixed Assets (Issue 24)

Accounting Criteria for Enterprises -- Inventory (Issue 24)

Circular of the Ministry of Finance on Printing and Issuing Interim Measures for Administration of the Allocation of Financial Budget Funds (Issue 24)

Interim Measures for Administration of the Allocation of Financial Budget Funds (Issue 24)

Circular of the Ministry of Finance and the State Development Planning Commission on Promulgating the List of the Abolished Items of Administrative and Institutional Fee-collection Involving Burden on Township Enterprises (Collective) (Issue 24)

List of the Abolished Items of Administrative and Institutional Fee-collection Involving Burden on Township Enterprises (Collective) (Issue 24)

Circular of the Ministry of Finance on Abolishing, Cancelling the Implementation of and Amending Some Items Concerning Enterprises' Assets and
Financial Affairs That Are Subject to Administrative Examination and Approval (Issue 24)

Circular of the State Taxation Administration on Printing and Issuing the Measures for Investigating for Responsibilities for Faults in Taxation Law Enforcement (Trial) (Issue 25)

Measures for Investigating for Responsibilities for Faults in Taxation Law Enforcement (Trial) (Issue 25)

Circular of the State Taxation Administration on Printing and Issuing the Interim Measures for Certification of Qualifications and Competence Level of Taxation Officials in Law Enforcement (Trial) (Issue 25)

Interim Measures for Certification of Qualifications and Competence Level of Taxation Officials in Law Enforcement (Trial) (Issue 25)

Circular of the State Development Planning Commission on Printing and Issuing Several Opinions on Promoting and Guiding Non-governmental Investment (Issue 26)

Several Opinions on Promoting and Guiding Non-governmental Investment (Issue 26)

Circular of the Ministry of Finance on Printing and Issuing the Measures for Administration of Collection and Use of Funds for Repaying the Loans for Power Grid in Rural Areas (Issue 26)

Measures for Administration of Collection and Use of Funds for Repaying the Loans for Power Grid in Rural Areas (Issue 26)

Decree No. 362 of the State Council of the People's Republic of China (Issue30)

Rules for the Implementation of the Law of the People's Republic of China on the Administration of Tax Collection (Issue 30)

Circular of the State Council on Continuing to Temporarily Incorporate Enterprise Income Tax Paid by the China Petroleum and Natural Gas Corporation and the China Petrochemical Corporation into Central Revenues (Issue 30)

Decree No. 4 of the China Securities Regulatory Commission (Issue 31)

Measures for Administration of Securities Exchanges (Issue 31)

Circular on Printing and Issuing Rules No. 2 on Contents and Formats of Information Disclosure by Companies Issuing Securities to the Public: Contents and Formats of Annual Reports (Revised in 2001)( Securities Regulatory Commission) (Issue 31)

Rules No. 2 on Contents and Formats of Information Disclosure by Companies Issuing Securities to the Public: Contents and Formats of Annual Reports (Revised in 2001) (Issue 31)

Circular of the General Office of the State Council on Making Further Efforts to Guarantee the Funds for Administrative Departments of Industry and Commerce and Departments of Quality and Technical Supervision (Issue 32)

Circular of the General Office of the State Council on Preferential Policies on Fees Collected for Individual Businesses Engaged in by Laid-Offs and the Unemployed (Issue 32)

Decree No. 1 of the People's Bank of China (2002) (Issue 35)

Rules for Implementation of the Regulations of the People's Republic of China on Administration of Foreign-Funded Financial Institutions (Issue 35)
Decree No. 2 of the People's Bank of China (2002) (Issue 35)

Measures for Administration of Trading of Book-Entry Treasury Bonds for Retail Customers in Commercial Banks (Issue 35)

Proclamation No. 26 of the People's Bank of China (2002) (Issue 35)