Circular of the State Administration of Taxation on the Issuance of the List of Invalidated and Abolished Regulatory Documents on Taxation
Circular of the State Administration of Taxation on the Issuance of the List of Invalidated and Abolished Regulatory Documents on Taxation
Circular of the State Administration of Taxation on the Issuance of the List of Invalidated and Abolished Regulatory Documents on Taxation
Guo Shui Fa [2006] No. 62
April 30, 2006
The state taxation bureaus and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government cities specifically designated in the state plan, and Institute of Continuing Tax Education of Yangzhou:
In light of the requirements of the Circular of the State Council on Issuing the Implementation Outlines for Pushing Forward Administration by Law in an All-Round Way (No. 10 [2004] of the State Council), the State Administration of Taxation has sorted out all existing rules, regulations and regulatory documents of the tax organs. Hereby you are notified of the sort-out result as follows:
I. 290 rules, regulations and regulatory documents of the tax organs, whose full texts have been invalidated or abolished
1. Circular of the State Administration on Tightening up the Registration System for the Receipt and Purchase of Special Invoices of Value-added Tax (Guo Shui Fa [1995]No. 101)
2. Circular of the State Administration on Printing and Distributing the Notice about the Provisions on the Tax Amounts for Goods and Taxable Services Calculated and Filed by General Taxpayers of Value Added Tax according to the Old Tax System (Guo Shui Fa [1993] No. 152)
3. Circular of the State Administration of Taxation on the Treating Opinions concerning the Tax Payments Already Made for Inventories at the Beginning Period by Enterprises Subject to Value Added Tax (Guo Shui Fa [1994] No. 60)
4. Circular of the State Administration of Taxation on Printing and Distributing the Amended Measures for the Filing of Tax Returns by General Taxpayers of Value Added Tax (Guo Shui Fa [1995] No. 196)
5. Circular of the State Administration of Taxation on Making Supplements to and Amending the Measures for the Filing of Tax Returns by General Taxpayers of Value Added Tax (Letter Guo Shui Han Fa [1995] No. 670)
6. Circular of the State Administration of Taxation on Checking and Cleaning Up the General Taxpayers of Value Added Tax (Guo Shui Fa [1997] No. 38)
7. Circular of the State Administration of Taxation on Amending the Measures for the Filing of Tax Returns by General Taxpayers of Value Added Tax (Guo Shui Fa [1999] No. 29)
8. Circular of the State Administration of Taxation on Further Pushing Forward the VAT Anti-Counterfeiting Tax Control Certification System (Guo Shui Fa [1999] No. 139)
9. Circular of State Administration of Taxation on the Issues Concerning the Offset of the Balance of Tax Payments Already Made for Inventories at the Beginning Period by Enterprises Subject to Value Added Tax (Guo Shui Fa [2000] No. 3)
10. Circular of State Administration of Taxation on Printing and Distributing the Interim Measures for the Management of the VAT Anti-Counterfeiting Tax Control Host Computer Sharing Service System (Guo Shui Fa [2003] No. 18)
11. Circular of the State Administration of Taxation on Printing and Distributing the Detailed Provisions on the Value Added Tax on Electrical Products (Guo Shui Fa [1994] No. 64)
12. Circular of the State Administration on Some Issues Concerning the Value Added Tax on Electrical Products (Guo Shui Han Fa [1994] No. 572)
13. Reply of the State Administration of Taxation on the Issues Concerning the Refund of Value Added Tax to Enterprises Operated by Schools (Guo Shui Han Fa [1996] No. 310)
14. Circular of the State Administration of Taxation on the Issues Concerning the Offset of Freight after the Price Adjustment in Railway Cargo Transport (Guo Shui Han Fa [1999] No. 124)
15. Circular of the State Administration of Taxation on Some Issues Concerning the Offset of Input Tax Amount of Cotton (Guo Shui Fa [1999] No. 136)
16. Reply of the State Administration of Taxation on the Issues Concerning the Determination of the Business Nature of Power Supply Enterprises at the County Level (Guo Shui Han Fa [1999] No. 847of the State Administration of Taxation)
17. Circular of the State Administration of Taxation on Amending the Circular of the State Administration of Taxation about Revising Notes to "Feed" and Strengthening the Management on Exemption of Value Added Tax (Guo Shui Fa [2000] No. 93)
18. Circular of the State Administration of Taxation on the Issues Concerning the Calculation of Input Tax Amount of Inventories of Commercial Cotton (Guo Shui Han Fa [2000] No. 504)
19. Circular of the State Administration of Taxation on the Suspension of the Implementation of the Notice of the State Administration of Taxation on Revising the Notes to "Feed" and Strengthening the Management on Collection and Exemption of Value Added Tax on Feed (Guo Shui Fa [2000] No. 132)
20. Circular of the State Administration of Taxation on Strengthening Some Issues Concerning the Administration of Collection of Value Added Tax on Trade Enterprises (Guo Shui Fa [2001] No. 73)
21. Circular of the State Administration of Taxation on Some Issues Concerning the Value Added Tax on China Petrochemical Corporation (Guo Shui Han Fa [2001] No. 384)
22. Reply of the State Administration of Taxation on Issues Concerning the Value Added Tax Policies on Discarded Automobile Recycling Enterprises (Guo Shui Han Fa [2002] No. 16)
23. Circular of the State Administration of Taxation on the Collection of Value Added Tax on Power Enterprises in 2003 (Guo Shui Fa Ming Dian [2004] No. 1of the State Administration of Taxation)
24. Supplementary Circular of the State Administration of Taxation on the Collection of Value Added Tax on Power Enterprises in 2003 (Guo Shui Fa Ming Dian [2004] No. 5)
25. Circular of the State Administration of Taxation on the Collection of Value Added Tax on Electrical Products in 2004 (Guo Shui Fa [2004] No. 680)
26. Circular of the State Administration of Taxation on Conducting Inspections on the Computers for VAT Special Invoice (Guo Shui Fa [1994] No. 134)
27. Circular of the State Administration of Taxation on the Management of the Old Version of Special Invoices of Value Added Tax Obtained by Taxpayers after July 1, 1994 (Guo Shui Fa [1994] No. 237)
28. Circular of the State Administration of Taxation on the Strict Control of the Scope of Use of Special Invoices of Value Added Tax (Guo Shui Fa [1995] No. 88)
29. Supplementary Circular of the State Administration of Taxation on Strengthening the Management of the Filling and Issuance of Special Invoices of Value Added Tax (Guo Shui Fa [1995] No. 162)
30. Circular of the State Administration of Taxation on the Interim Measures for the Management of the Operations of the Anti-forgery Tax-control Certification System for Special Invoices of Value Added Tax (Guo Shui Fa [1995] No. 233)
31. Circular of the State Administration of Taxation on the Million-Yuan Special Invoices of Value Added Tax Issued by Tax Organs on Behalf of Others through the Anti-forgery Tax-control Certification System (Guo Shui Han Fa [1997] No. 72)
32. Circular of the State Administration of Taxation on the Abolishment of All Value Added Tax Special Invoices of the 1994 Version (Guo Shui Han Fa [1997] No. 440)
33. Circular of the State Administration of Taxation on the Issues Concerning the Use of Value Added Tax Special Invoices of the New Version (Guo Shui Han Fa [2000] No. 237)
34. Circular of the State Administration of Taxation on Strengthening the Management of the Issuance of Value Added Tax Special Invoices by Tax Organs on Behalf of Others (Guo Shui Fa [2004] No. 68)
35. Circular of the State Administration of Taxation on the Collection of Value Added Tax on All Kinds of Off-price Fees of Power Enterprises (Guo Shui Fa [1994] No. 185)
36. Circular of the State Administration of Taxation on the Value Added Tax on the Incomes of Power Enterprises from the Right to Use Electricity and Other Items (Guo Shui Fa [1998] No. 200)
37. Circular of the State Administration of Taxation on Issues Concerning the Serial Copies of Special Value-added Tax Invoices (Guo Shui Fa [1994] No. 10)
38. Circular of the State Administration of Taxation on the Utilization of Value Added Tax Special Invoices (Guo Shui Fa [1994] No. 57)
39. Circular of the State Administration of Taxation on the Offset of the Input Tax Amounts of Railway Freight (Guo Shui Fa [2000] No. 14)
40. Reply of the State Administration of Taxation on the Determination of Dodged Tax Amounts (Guo Shui Han Fa [1995] No. 564)
41. Reply of the State Administration of Taxation on the Collection of Sales Tax on the Fund Occupation Fees Charged by Rural Cooperative Foundations (Guo Shui Han Fa [1995] No. 65)
42. Reply of the State Administration of Taxation on the Collection of Sales Tax on Construction Installation Subsidiaries of Enterprises (Entities) (Guo Shui Han Fa [1995] No. 191)
43. Circular of the State Administration of Taxation on the Collection of Sales Tax on Financial Leasing Business (Guo Shui Han Fa [1995] No. 656)
44. Circular of the State Administration of Taxation on the Payment of Sales Tax Made by the National Development Bank in a Centralized Manner (Guo Shui Han Fa [1995] No. 669)
45. Reply of the State Administration of Taxation on the Collection of Sales Tax on the Meat Product Quarantine Fees Charged by Animal Quarantine Stations (Guo Shui Han Fa [1996] No. 297)
46. Reply of the State Administration of Taxation on the Application of Tax Items of Sales Tax to the Incomes of Hubei Branch of China Southern Airlines Co., Ltd. Charged on Chartered Flights (Guo Shui Han Fa [1996] No. 695)
47. Reply of the State Administration of Taxation on the Tax Issues Related to the Transport Sector (Guo Shui Han Fa [1997] No. 478)
48. Reply of the State Administration of Taxation on the Collection of Sales Tax on Training Schools (Guo Shui Han Fa [1998] No. 749)
49. Supplementary Circular of the State Administration of Taxation on the Collection of Sales tax on the Labor Services in the Exploration and Development of Oil and Gas Fields (Guo Shui Fa [1990] No. 240)
50. Circular of the State Administration of Taxation on Printing and Distributing the Trial Measures for the Administration of Tax Filings of Sales Tax Related to Financial and Insurance Sectors (Guo Shui Fa [2000] No. 15)
51. Circular of the State Administration of Taxation on the Sales Tax on the Transport Incomes of Railway Departments Paid in a Centralized Manner (Guo Shui Fa [2000] No. 115)
52. Circular of the State Administration of Taxation on the Collection of Sales Tax on Major Railway Repair Business (Guo Shui Han [2000] No. 891)
53. Reply of the State Administration of Taxation on the Collection of Sales tax on the Fixed Incomes of Enterprises from Renting Real Estates (Guo Shui Han [2001] No. 78)
54. Reply of the State Administration of Taxation on the Exemption of Sales tax on the Technological Transfer and Other Businesses (Guo Shui Han [2001] No. 223)
55. Circular of the State Administration of Taxation on the Time of Occurrence of the Tax Obligations of Sales Tax on Revenues from Bank Loan Interests (Guo Shui Fa [2001] No. 38)
56. Reply of the State Administration of Taxation on the Sales Tax on Transport (Guo Shui Han [2002] No. 292)
57. Circular of the State Administration of Taxation on the Collection of Sales Tax on Sino-foreign Equity Joint Financial Institutions (Guo Shui Fa [1995] No. 231)
58. Circular of the State Administration of Taxation on Whether or not To Impose Sales Tax on the Interests and Rent Revenues Obtained by Foreign Enterprises within China (Guo Shui Fa [1997] No. 35)
59. Reply of the State Administration of Taxation on the Collection of Turnover Tax on Vehicle Supply Business of Transport Enterprises (Guo Shui Han Fa [1995] No. 578)
60. Circular of the State Administration of Taxation on Several Concrete Issues Concerning the Administration of Tax Collection after the Adjustment of the Tax Policies on the Financial and Insurance Sectors (Guo Shui Fa [1997] No. 39)
61. Circular of the State Administration of Taxation on Collecting Taxes on the Construction and Installation Enterprises Producing and Selling Aluminum Alloy Windows and Doors (Guo Shui Han Fa No. 186 [1997])
62. Circular of the State Administration of Taxation on the Tax Administration Issues Related to the Pyramid Salespersons of Pyramid Selling Enterprises (Guo Shui Fa [1997] No. 92)
63. Circular of the State Administration of Taxation on the Tax Preferential Policies for Laid-off Employees Engaging in Services for Community Residents (Guo Shui Fa [1999] No. 43)
64. Circular of the State Administration of Taxation on the Tax Policies on the Reform of the System of Administration of the Geological Survey Teams (Guo Shui Fa [1999] No. 115)
65. Circular of the State Administration of Taxation on the Tax Preferential Policies on Demobilized Soldiers Seeking Jobs by Themselves (Guo Shui Fa [2001] No. 11)
66. Reply of the State Administration of Taxation on Collecting Taxes on Industrial Enterprises Producing, Selling and Installing Guardrails and Barrier Grids (Guo Shui Han Fa [1999] No. 601n)
67. Reply of the State Administration of Taxation on Collecting Sales Taxes on the Entities Subordinated to the Mining Affairs Bureau Undertaking the Construction and Installation Projects of This Bureau (Guo Shui Han [1996] No. 524)
68. Circular of the State Administration of Taxation on Some Tax Issues Concerning the U.S. Motorola Company Providing Construction and Installation Guidance Services (Guo Shui Han [1997] No. 8)
69. Reply of the State Administration of Taxation on Collecting Sales Taxes on the Fees Charged by Labor Service Companies (Guo Shui Han [1997] No. 15)
70. Circular of the State Administration of Taxation on Strictly Implementing the Provisions on the Collection of Sales Taxes on Highway Vehicle Passage Fees (Guo Shui Han [1997] No. 180)
71. Circular of the State Administration of Taxation on the Time for the Implementation of the Relevant Provisions on the Sales Taxes of Construction Industry (Guo Shui Han [1999] No. 53)
72. Reply of the State Administration of Taxation on Collecting Sales Taxes on the Relevant Revenues of Taxi Companies (Guo Shui Han [2000] No. 671)
73. Reply of State Administration of Taxation on Some Issues Related to the Collection of Sales Taxes on the Financial and Insurance Sectors (Guo Shui Han [1995] No. 7)
74. Reply of the State Administration of Taxation on the Exemption of Consumption Taxes from the Commercial Inventories of Gasoline and Diesel Oil (Guo Shui Han [1994] No. 462)
75. Reply of the State Administration of Taxation on Collecting Consumption Taxes on Platinum Ornaments in the Industrial Link (Guo Shui Han [1999] No. 533)
76. Circular of the State Administration of Taxation on Printing and Distributing the Administrative Measures for the Examination and Approval of Taxable Prices for the Consumption Taxes on Cigarettes (Guo Shui Fa [2000] No. 130)
77. Circular of the State Administration of Taxation on the Administration of the Collection of Enterprise Income Taxes after the Reform of the Management System of the Important State-owned Coal Mines (Guo Shui Fa [1998] No. 139)
78. Circular of the State Administration of Taxation on Printing and Distributing the Enterprise Income Tax Returns (Guo Shui Fa [1994] No. 131)
79. Circular of the State Administration of Taxation on the Recovery of Losses of Contractual Enterprises (Guo Shui Fa [1994] No. 204)
80. Circular of the State Administration of Taxation on Strengthening the Administration of Collection of Income Taxes and of Financial Management of Urban and Rural Credit Cooperatives (Guo Shui Fa [1994] No. 251)
81. Circular of State Administration of Taxation on the Tax Payment Place of China Pacific Insurance Company (Guo Shui Fa [1994] No. 593)
82. Circular of the State Administration of Taxation on the Examination and Approval Power over the Exemption and Deduction of Income Taxes on Collective Financial Enterprises (Guo Shui Fa [1997] No. 201)
83. Circular of State Administration of Taxation on the Examination and Approval Power over the Exemption and Deduction of Income Taxes on Central Enterprises in Autonomous Areas of Ethnic Minorities (Guo Shui Fa [1998] No. 45)
84. Circular of the State Administration of Taxation on the Pre-income-tax Deduction Issues Related to the Donations Made by Enterprises to Disaster Areas (Guo Shui Han Fa [1998] No. 555)
85. Reply of the State Administration of Taxation on the Enterprise Income Taxes Related to the Depreciation of Fixed Assets (Guo Shui Han [1999] No. 574)
86. Letter of the State Administration of Taxation on the Income Tax Issues Related to China Vessel Inspection Bureau Guo Shui Han [1994] No. 414)
87. Circular of the State Administration of Taxation on the Payment of Enterprise Income Tax by Post and Communications Enterprises (Guo Shui Han [1998] No. 263)
88. Reply of the State Administration of Taxation On the Income Tax Issues Related to the Residential Houses Sold to Employees (Guo Shui Han [1999] No. 486)
89. Circular of the State Administration of Taxation on the Administration of the Collection of Income Taxes on Rural Cooperative Foundations (Guo Shui Han Fa [1995] No. 58)
90. Reply of the State Administration of Taxation on Making up the Underpaid Taxes and Monetary Penalties of an Enterprise Which Has Filed a False Report of Losses (Guo Shui Han Fa [1996] No. 653)
91. Circular of the State Administration of Taxation on the Payment of Enterprise Income Taxes by Enterprises Subordinated to the Civil Aviation Administration of China (Guo Shui Han Fa [1998] No. 262)
92. Circular of the State Administration of Taxation on Collecting Enterprise Income Taxes on Subsidiaries of the Ministry of Power Industry (Guo Shui Fa [1994] No. 221)
93. Circular of the State Administration of Taxation on Doing Well in the Year-end Filing of Tax Returns, and Settlement and Payment of Enterprise Income Tax for the Year 2001 (Guo Shui Han [2001] No. 875)
94. Circular of the State Administration of Taxation on the Enterprise Income Tax Related to the Termination of the Use of the Simulation Network of China Mobile Communications Corporation (Guo Shui Han [2001]No. 564)
95. Circular of the State Administration of Taxation on the Exemption and Deduction of Tax from Enterprises Subordinated to the China Disabled Persons' Federation (Guo Shui Han [2001] No. 909)
96. Circular of the State Administration of Taxation on the Standards on the Pre-tax Deductions of the Management Fees of the Rural Credit Cooperative Management Institutions at the Prefecture (City) Level and at the Province Level (Guo Shui Han [2002] No. 258)
97. Circular of the State Administration of Taxation on the Payment of Enterprise Income Taxes by Branches of the People's Insurance Company of China (Guo Shui Han [1995] No. 500)
98. Circular of the State Administration of Taxation on How to Treat the Enterprise' False Report of Losses (Guo Shui Fa [1996] No.
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