Tax & finance · 2025-06-20
互联网平台企业涉税信息报送规定
This regulation requires internet platform enterprises to submit tax-related information of operators and practitioners on their platforms to tax authorities, aiming to improve tax service and management efficiency.
Translation →Tax & finance · 2020-05-01
保障农民工工资支付条例
This regulation governs the payment of wages to migrant workers in China, effective from May 1, 2020.
Translation →Tax & finance · 2017-10-01
融资担保公司监督管理条例
This regulation governs the establishment, operation, and supervision of financing guarantee companies in China to support inclusive finance and manage risks.
Translation →Tax & finance · 2025-06-01
保障中小企业款项支付条例
This regulation governs the timely payment of sums due to small and medium enterprises by government organs, public institutions, and large enterprises, aiming to protect SME rights and optimize the business environment.
Translation →Tax & finance · 2000-11-10
金融资产管理公司条例
This regulation governs the establishment, business scope, and operations of financial asset management companies in China for acquiring and managing non-performing loans from state-owned banks.
Translation →Tax & finance · 2025-01-20
中华人民共和国企业所得税法实施条例
This regulation specifies the detailed implementation rules for the Enterprise Income Tax Law of the People's Republic of China, covering definitions of enterprises, resident and non-resident enterprises, and taxable income.
Translation →Tax & finance · 2024-05-01
非银行支付机构监督管理条例
This regulation governs the establishment, operation, and supervision of non-bank payment institutions in China, effective from May 1, 2024.
Translation →Tax & finance · 2023-12-01
社会保险经办条例
These regulations govern the administration of social insurance in China, covering registration, transfer, and service optimization.
Translation →Tax & finance · 2023-07-20
证券公司风险处置条例
This regulation establishes procedures for controlling and resolving risks of securities companies to protect investors and maintain market stability.
Translation →Tax & finance · 2022-01-01
证券期货行政执法当事人承诺制度实施办法
This regulation establishes the procedures and conditions for the administrative law enforcement undertaking system in securities and futures, allowing investigated parties to settle cases by promising to correct violations, compensate investors, and eliminate harm.
Translation →Tax & finance · 2019-09-30
中华人民共和国外资保险公司管理条例
This regulation governs the establishment, registration, business scope, supervision, and dissolution of foreign-funded insurance companies in China.
Translation →Tax & finance · 2019-03-24
社会保险费征缴暂行条例
These regulations govern the collection and payment of basic pension insurance, basic medical insurance, and unemployment insurance premiums in China.
Translation →Tax & finance · 2019-03-02
中华人民共和国城镇土地使用税暂行条例
This regulation governs the levy of urban land use tax on land users within urban areas, county towns, organized towns, and industrial/mining districts in China.
Translation →Tax & finance · 2018-01-01
中华人民共和国环境保护税法实施条例
This regulation specifies the detailed implementation rules for the Environmental Protection Tax Law, including tax calculation basis, tax reduction, and collection management.
Translation →Tax & finance · 2026-01-01
中华人民共和国增值税法实施条例
These regulations specify the scope of goods, services, intangible assets, and real estate, define taxpayers, tax rates, and calculation methods for value-added tax under the VAT Law.
Translation →Tax & finance · 2016-02-06
农业保险条例
This regulation governs agricultural insurance activities in China, including contract rules, government support, and supervision.
Translation →Tax & finance · 2015-05-01
存款保险条例
This regulation establishes a deposit insurance system in China to protect depositors, maintain financial stability, and manage financial risks.
Translation →Tax & finance · 2014-07-29
证券公司监督管理条例
This regulation governs the supervision and administration of securities companies in China, aiming to regulate their conduct, prevent risks, and protect client rights.
Translation →Tax & finance · 2011-01-08
中华人民共和国土地增值税暂行条例
This regulation governs the levy of land appreciation tax on the transfer of state-owned land use rights, buildings, and attachments in China.
Translation →Tax & finance · 2011-01-01
工伤保险条例
This regulation governs work-related injury insurance for employees in China, covering contributions, benefits, and prevention.
Translation →Tax & finance · 2007-08-15
对储蓄存款利息所得征收个人所得税的实施办法
This regulation governs the levy of individual income tax on interest income from savings deposits in China, including tax rates, exemptions, withholding obligations, and transitional rules.
Translation →Tax & finance · 2001-01-01
企业财务会计报告条例
This regulation governs the preparation and external provision of financial accounting reports by enterprises in China.
Translation →Tax & finance · 1999-02-22
金融违法行为处罚办法
This regulation prescribes penalties for financial institutions and their personnel in China for violations of financial management rules.
Translation →Tax & finance · 1999-01-22
失业保险条例
This regulation governs unemployment insurance for urban enterprises and their employees in China.
Translation →Tax & finance · 1998-04-01
证券、期货投资咨询管理暂行办法
These measures regulate securities and futures investment consulting activities within China to protect investor rights and public interests.
Translation →Tax & finance · 2024-01-13
中国人民银行货币政策委员会条例
This regulation establishes the composition, functions, and procedures of the Monetary Policy Committee of the People's Bank of China.
Translation →Tax & finance · 2023-07-20
中华人民共和国发票管理办法
This regulation governs the printing, receipt, issuance, acquisition, storage, and cancellation of invoices within China to strengthen financial supervision and protect tax revenue.
Translation →Tax & finance · 2019-09-30
中华人民共和国外资银行管理条例
This regulation governs the establishment, registration, supervision, and operation of foreign-funded banks in China.
Translation →Tax & finance · 2019-03-02
中华人民共和国车船税法实施条例
This regulation specifies the detailed rules for the application of the Vehicle and Vessel Tax Law, including tax rates, exemptions, collection procedures, and definitions of vehicles and vessels.
Translation →Tax & finance · 2019-01-01
中华人民共和国个人所得税法实施条例
This regulation specifies the detailed rules for implementing the Individual Income Tax Law of the People's Republic of China, including definitions, scope of income, deductions, and tax calculation methods.
Translation →Tax & finance · 2017-03-01
期货交易管理条例
These regulations govern futures trading activities in China, including the establishment of futures exchanges, trading rules, and supervision by the State Council's futures regulatory authority.
Translation →Tax & finance · 2016-02-06
证券交易所风险基金管理暂行办法
This regulation establishes the stock exchange risk fund to compensate for major economic losses and prevent major risk accidents in stock exchange operations.
Translation →Tax & finance · 2011-01-08
中华人民共和国房产税暂行条例
This regulation governs the levy of property tax on real estate in cities, county towns, organized towns, and industrial and mining areas.
Translation →Tax & finance · 2011-01-08
总会计师条例
This regulation defines the duties, authority, appointment, removal, and rewards/punishments of the chief accountant in state-owned enterprises and institutions.
Translation →Tax & finance · 2010-05-01
中华人民共和国审计法实施条例
This regulation specifies the implementation details of the Audit Law, including definitions, audit scope, and procedures.
Translation →Tax & finance · 2009-01-01
中华人民共和国消费税暂行条例
This regulation governs the levy of consumption tax on specified taxable consumer goods produced, processed on commission, or imported within China.
Translation →Tax & finance · 2001-12-15
金融机构撤销条例
These regulations govern the administrative dissolution of financial institutions by the People's Bank of China.
Translation →Tax & finance · 2000-04-01
个人存款账户实名制规定
This regulation requires individuals to use their real names as shown on valid identification documents when opening personal deposit accounts in financial institutions within China.
Translation →Tax & finance · 2000-03-15
国有重点金融机构监事会暂行条例
These regulations establish the board of supervisors system for key state-owned financial institutions to supervise asset quality and state-owned asset preservation.
Translation →Tax & finance · 2016-02-06
中华人民共和国税收征收管理法实施细则
This regulation specifies the implementation details of the Tax Collection Administration Law, covering tax collection management, taxpayer obligations, and informatization construction.
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