Tax Departments Existing Effective Failure List Of Repealed Regulations

Original Language Title: 税务部门现行有效失效废止规章目录

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now

Read the untranslated law here: http://www.chinalaw.gov.cn/article/fgkd/xfg/gwybmgz/201108/20110800347887.shtml

Tax departments existing effective failure list of repealed regulations

(November 29, 2010, the State administration of taxation released 23rd come into force on the date of promulgation), and list of tax regulations in force
┌──┬──────┬───────────────────┬─────┬─────────┐
│序号│  制定机关  │                 名称                 │ 发布日期 │       文号       │
├──┼──────┼───────────────────┼─────┼─────────┤
¦ 1 ¦ internal revenue service │ pilot joint-stock company │ │ 1992.06.12 the provisional regulations on tax issues the IRS [1992]137, │
│    │国家体改委  │                                      │          │                  │
├──┼──────┼───────────────────┼─────┼─────────┤
¦ VAT ¦ 2 national administration of taxation provisions on several specific issues │ │ 1993.12.28 the internal revenue service [1993]154, │
├──┼──────┼───────────────────┼─────┼─────────┤
¦ 3 ¦ circular │ People's Republic of China detailed rules for the implementation of the measures of invoice management │ │ 1993.12.28 the internal revenue service [1993]157, │
├──┼──────┼───────────────────┼─────┼─────────┤
¦ ¦ 4 national administration of taxation tax provisions on several specific issues │ │ 1993.12.30 the internal revenue service [1993]156, │
├──┼──────┼───────────────────┼─────┼─────────┤
¦ 5 ¦ circular │ resources │ │ 1994.01.18 the internal revenue service tax provisions on several issues [1994]15, │
├──┼──────┼───────────────────┼─────┼─────────┤
¦ 6 ¦ circular │ export refund (exemption) of tax management │ 1994.02.18 │ internal revenue service [1994]031, │
├──┼──────┼───────────────────┼─────┼─────────┤
¦ 7 is imposed by the State administration of taxation │ │ │ 1994.03.31 the internal revenue service problems of personal income tax provisions [1994]089, │
├──┼──────┼───────────────────┼─────┼─────────┤
¦ 8 ¦ circular goods specific measures for future VAT │ │ │ 1994.11.09 the internal revenue service [1994]244, │
├──┼──────┼───────────────────┼─────┼─────────┤
¦ 9 ¦ circular gold and silver jewellery consumption tax management │ │ │ 1994.12.26 the internal revenue service [1994]267, │
├──┼──────┼───────────────────┼─────┼─────────┤
¦ ¦ 10 national administration of taxation maneuver taxi driver interim │ │ 1995.03.13 the internal revenue service for the collection and management of individual income tax [1995]050, │
│    │            │办法                                  │          │                  │
├──┼──────┼───────────────────┼─────┼─────────┤
¦ ¦ 11 national administration of taxation individual income tax withholding payment of interim measures │ │ 1995.04.06 the internal revenue service [1995]065, │
├──┼──────┼───────────────────┼─────┼─────────┤
¦ 12 ¦ circular │ market interim measures for the administration of individual income tax collection │ │ 1995.11.18 the internal revenue service [1995]171, │
│    │文化部      │                                      │          │                  │
├──┼──────┼───────────────────┼─────┼─────────┤
│ │ │ Construction and installation of State tax administration 13 interim measures for the administration of individual income tax collection │ │ 1996.07.22 the internal revenue service [1996]127, │
├──┼──────┼───────────────────┼─────┼─────────┤
¦ 14 ¦ circular market interim measures for the administration of individual income tax collection │ │ advertising │ 1996.08.29 the internal revenue service [1996]148, │
├──┼──────┼───────────────────┼─────┼─────────┤
¦ ¦ 15 national administration of taxation individual income tax procedures (trial implementation) │ │ 1997.03.26 the internal revenue service [1997]43, │
├──┼──────┼───────────────────┼─────┼─────────┤
¦ ¦ 16 national administration of taxation mailed tax returns approaches │ │ 1997.09.26 the internal revenue service [1997]147, │
│    │邮电部      │                                      │          │                  │
├──┼──────┼───────────────────┼─────┼─────────┤
¦ 17 ¦ ¦ VAT daily inspection of State tax administration approaches │ │ 1998.03.26 the internal revenue service [1998]44, │
├──┼──────┼───────────────────┼─────┼─────────┤
¦ 18 ¦ circular │ People's Republic of China administrative measures on resource tax withholding │ │ 1998.04.15 the internal revenue service [1998]49, │
├──┼──────┼───────────────────┼─────┼─────────┤
¦ 19 national administration of taxation │ │ │ 1998.04.17 the internal revenue service tax violation cases reported management approach [1998]53, │
├──┼──────┼───────────────────┼─────┼─────────┤
¦ 20 ¦ foreign income personal income tax collection and management of the State administration of taxation │ │ │ 1998.08.12 the internal revenue service issued the interim measures [1998]126, │
├──┼──────┼───────────────────┼─────┼─────────┤
¦ ¦ 21 national administration of taxation measures for announcement of tax violation cases │ │ 1998.09.28 the internal revenue service [1998]156, │
├──┼──────┼───────────────────┼─────┼─────────┤
│ 22 │ │ │ │ 1998.10.27 the internal revenue service tax accounting system of State Taxation Administration issued [1998]186, │
├──┼──────┼───────────────────┼─────┼─────────┤
¦ ¦ 23 national administration of taxation collection and management of individual income tax savings deposit interest means │ │ 1999.10.08 the internal revenue service [1999]179, │
├──┼──────┼───────────────────┼─────┼─────────┤
│ 24 │ │ VAT anti-false tax-controlled system of State tax administration management │ │ 1999.12.01 the internal revenue service [1999]221, │
├──┼──────┼───────────────────┼─────┼─────────┤
│ 25 │ country │ taxation regulations of taxation measures ¦ 2002.02.01 1th order │
├──┼──────┼───────────────────┼─────┼─────────┤
¦ ¦ 26 national administration of taxation VAT retail gas station management │ 2002.04.02 │ 2nd order │
├──┼──────┼───────────────────┼─────┼─────────┤
│ 27 │ │ cigarette excise tax of State tax administration approved for the collection of price information and Management Office ¦ 2003.01.23 5th order │
│    │            │法                                    │          │                  │
├──┼──────┼───────────────────┼─────┼─────────┤
¦ ¦ 28 national administration of taxation for tax registration management ¦ 2003.12.17 7th order │
├──┼──────┼───────────────────┼─────┼─────────┤
¦ ¦ 29 national administration of taxation measures for announcement of tax (for trial implementation) ¦ 2004.10.10 9th order │
├──┼──────┼───────────────────┼─────┼─────────┤
¦ ¦ 30 national administration of taxation power products VAT management ¦ 2004.12.22 10th order │
├──┼──────┼───────────────────┼─────┼─────────┤
¦ ¦ 31 national administration of taxation a tax payment guarantee pilot scheme ¦ 2005.05.24 11th order │
├──┼──────┼───────────────────┼─────┼─────────┤
│ │ 32 │ national administration of taxation tax financial trial measures for the auction or sale ¦ 2005.05.24 12th order │
├──┼──────┼───────────────────┼─────┼─────────┤
│ 33 │ │ CTA interim measures for the administration of State tax administration ¦ 2005.12.30 14th order │
├──┼──────┼───────────────────┼─────┼─────────┤
│ 34 │ │ vehicle purchase taxes and management of State tax administration ¦ 2005.11.15 15th order │
├──┼──────┼───────────────────┼─────┼─────────┤
│ 35 │ │ self-employed tax fixed State administration of taxation collection and management approaches ¦ 2006.08.30 16th │
├──┼──────┼───────────────────┼─────┼─────────┤
│ 36 │ │ individually establish accounts interim measures for the administration of State tax administration ¦ 2006.12.15 17th order │
├──┼──────┼───────────────────┼─────┼─────────┤
│ 37 │ │ reporting tax violations of State tax administration ¦ 2007.01.13 18th award interim measures, │
│    │财政部      │                                      │          │                  │
├──┼──────┼───────────────────┼─────┼─────────┤
│ │ │ State administration of taxation of non-residents 38 tax administration temporarily contracted projects and providing labor services │ 2009.1.20 │ 19th order │
│    │            │行办法                                │          │                  │
├──┼──────┼───────────────────┼─────┼─────────┤
¦ ¦ 39 national administration of taxation revenue normative documents management ¦ 2010.02.10 20th order │
├──┼──────┼───────────────────┼─────┼─────────┤
¦ ¦ 40 national administration of taxation the tax administrative reconsideration rules ¦ 2010.02.10 21st order │
├──┼──────┼───────────────────┼─────┼─────────┤
¦ ¦ 41 national administration of taxation VAT general taxpayer qualification management ¦ 2010.02.10 22nd order │

└──┴──────┴───────────────────┴─────┴─────────┘

Second, failure or internal regulations of abolition of tax directory
┌──┬──────┬───────────────────┬─────┬─────────┐
│序号│  制定机关  │                 名称                 │ 发布日期 │       文号       │
├──┼──────┼───────────────────┼─────┼─────────┤
¦ VAT ¦ 1 national administration of taxation is imposed by the small scale taxpayer management approach │ │ 1994.04.23 the internal revenue service [1994]116, │
├──┼──────┼───────────────────┼─────┼─────────┤
¦ ¦ 2 national administration of taxation to strengthen income tax corporate income tax is imposed by the interim measures for Administration of │ │ 1995.10.25 the internal revenue service [1995]198, │
├──┼──────┼───────────────────┼─────┼─────────┤
│ │ │ Extraction management of State tax administration 3 fee deductions │ │ 1996.09.27 the internal revenue service approval [1996]177, │
├──┼──────┼───────────────────┼─────┼─────────┤
¦ ¦ 4 national administration of taxation on foreign-funded enterprises merger and equity restructuring assets go │ │ 1997.04.28 the internal revenue service [1997]71, │
│││ Interim provisions, such as restructuring the income tax treatment for │││
├──┼──────┼───────────────────┼─────┼─────────┤
¦ 5 ¦ circular │ loss before income tax audit management │ │ 1997.12.16 the internal revenue service [1997]189, │
├──┼──────┼───────────────────┼─────┼─────────┤
¦ 6 ¦ ¦ VAT general taxpayer audit approach of State tax administration │ │ 1998.03.17 of the IRS letter [1998]156, │
├──┼──────┼───────────────────┼─────┼─────────┤
│ │ │ Enterprise restructuring in the reform of State administration of taxation 7 interim │ │ 1998.06.24 the internal revenue service on tax business problems [1998]97, │
│    │            │规定                                  │          │                  │
├──┼──────┼───────────────────┼─────┼─────────┤
¦ ¦ 8 national administration of taxation income tax collection and management of electric power enterprise solution │ │ 1998.08.19 the internal revenue service [1998]134, │
├──┼──────┼───────────────────┼─────┼─────────┤
¦ 9 ¦ circular │ technology development fee deductions for management │ 1999.03.25 │ internal revenue service [1999]49, │
├──┼──────┼───────────────────┼─────┼─────────┤
¦ ¦ 10 national administration of taxation institutions, social groups, privately-run non-enterprise units │ company │ 1999.04.16 the internal revenue service [1999]65, │
│    │            │所得税征收管理办法                    │          │                  │
├──┼──────┼───────────────────┼─────┼─────────┤
¦ ¦ 11 national administration of taxation of enterprises with foreign investment purchasing domestic equipment rebate management trial │ 1999.09.20 │ internal revenue service [1999]171, │
│    │            │法                                    │          │                  │
├──┼──────┼───────────────────┼─────┼─────────┤
¦ 12 ¦ circular technical transformation domestic equipment investment enterprises income tax credit audits │ │ │ 2000.01.17 the internal revenue service [2000]13, │
│    │            │管理办法                              │          │                  │
├──┼──────┼───────────────────┼─────┼─────────┤
¦ 13 ¦ interim measures for the collection of enterprise income tax approved by the State administration of taxation │ │ │ 2000.02.25 the internal revenue service [2000]38, │
├──┼──────┼───────────────────┼─────┼─────────┤
¦ 14 ¦ circular │ │ │ 2000.05.16 the internal revenue service income tax deductions for options [2000]84, │
├──┼──────┼───────────────────┼─────┼─────────┤
¦ 15 ¦ circular urban commercial banks, urban credit cooperative financial management firm │ │ │ 2002.05.23 3rd order │
│    │            │施办法                                │          │                  │
├──┼──────┼───────────────────┼─────┼─────────┤
│ │ │ Bad debit in financial enterprises of State tax administration 16 loss tax deduction management ¦ 2002.09.09 4th order │
├──┼──────┼───────────────────┼─────┼─────────┤
¦ ¦ 17 national administration of taxation treatment of corporate debt restructuring, business income tax ¦ 2003.01.23 6th order │
├──┼──────┼───────────────────┼─────┼─────────┤
│ │ │ Property loss of State tax administration 18 income before deduction of management ¦ 2005.08.09 13th order │

└──┴──────┴───────────────────┴─────┴─────────┘

Third, failure or internal regulations of abolition of tax articles directory
┌──┬──────┬───────────────────┬─────┬─────────┐
│序号│  制定机关  │                 名称                 │ 发布日期 │       文号       │
├──┼──────┼───────────────────┼─────┼─────────┤
│ 1 │ country │ the pilot joint-stock enterprises of Inland Revenue tax issues related to the interim Board │ │ 1992.06.12 the internal revenue service [1992]137, │
│    │国家体改委  │定》第二条至第八条                    │          │                  │
├──┼──────┼───────────────────┼─────┼─────────┤
¦ ¦ 2 national administration of taxation the VAT number of specific provisions of article │ │ 1993.12.28 of the internal revenue service [1993]154, │
│    │            │款,第三条,第四条                    │          │                  │
├──┼──────┼───────────────────┼─────┼─────────┤
│ │ │ The State administration of taxation 3 excise tax regulations on a number of specific issues first, │ │ 1993.12.30 the internal revenue service [1993]156, │
│    │            │四条,第五条                          │          │                  │
├──┼──────┼───────────────────┼─────┼─────────┤
│││ Of the silver and gold jewellery consumption taxes and management measures article │││
¦ ¦ 4 national administration of taxation section, second paragraph, fourth paragraph, article sixth │ │ 1994.12.26 the internal revenue service [1994]267, │
│    │            │款                                    │          │                  │ └──┴──────┴───────────────────┴─────┴─────────┘