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Click on the link in left to view Documents in the right Circular of Ministry of Finance and State Administration of Taxation on Continuing Individual Income Tax Exemption to Income from Stock Transfer by Individual Circular of Enterprise Income Tax on State-Owned Agricultural Enterprise and Public Institution Circular on Tax Policies Concerning Medical Health Institutions Circular of Ministry of Finance & State Administration of Taxation on Issues concerning Enterprise Income Tax Exemption to Interests on Relevant National Debts after the Trial Implementation on Net-price Transaction for National Debts Notice on pretax deduction to the expenses of CPC newspapers and Journals by Industrial and Commercial Enterprises Circular of State Administration of Taxation on Pre-tax Deduction on Donations by Taxpayers to Heung Kong Charitable Foundation
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Accounting Standards for Enterprises No. 38 - Initial Implementation of Accounting Standards for Enterprises Accounting Standards for Enterprises No.37-Presentation of Financial Instruments Accounting Standards for Enterprises No. 36 - Disclosure of Affiliated Parties Accounting Standard for Business Enterprises No. 35 - Segment reporting Accounting Standards for Enterprises No. 34 - Earnings Per Share Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements Accounting Standards for Enterprises No. 32 - Interim Financial Report Accounting Standards for Enterprises No. 31 - Cash Flow Statements Accounting Standards for Enterprises No. 30 - Presentation of Financial Statements Accounting Standards for Enterprises No. 29 - - Events after the Balance Sheet Date Accounting Standards for Enterprises No. 28 - Changes of Accounting Policies and Accounting Estimates and Error Correction Accounting Standards for Enterprises No. 27 - Exploitation of Petroleum and Natural Gas Accounting Standards for Enterprises No. 26 - Reinsurance Contracts Accounting Standards for Enterprises No. 25 - Direct Insurance Contracts Accounting Standards for Enterprises No. 24 - Hedging Accounting Standards for Enterprises No. 23 - Transfer of Financial Assets Accounting Standards for Enterprises No. 22 - Recognition and Measurement of Financial Instruments Accounting Standards for Enterprises No. 21 - Leases Accounting Standards for Enterprises No. 20 - Business Combinations Accounting Standards for Enterprises No. 19 - Foreign Currency Translation Accounting Standards for Enterprises No. 18 - Income Taxes Accounting Standards for Enterprises No. 17 - Borrowing Costs Accounting Standards for Enterprises No. 16 - Government Subsidies 2    1 2

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