中国税务商务.pdf4

Transfer pricing –
The State Administration of Taxation
(SAT) issued two circulars in late 1998
to tighten control over transfer
pricing with associated enterprises.
VAT refund on exports –
The latest refund policies for old
enterprises (i.e. before 1994) and new
enterprises (i.e. after 1993) continue
to differ for another two years.
Foreign exchange –
The State Administration of Foreign
Exchange (SAFE) issued a number of
circulars in late 1998 to tighten
foreign exchange control.
Individual Income Tax (IIT) –
Refund of IIT on property purchases
could be extended to all cities

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