English translations of the full texts of the Chinese circulars and public notices with significance issued by the Chinese Ministry of Finance and the State Administration of Taxation (the current official name being State Taxation Administration) have been added to the Tax Research Platform.
This TRP improvement project was completed recently and enables our users to locate the full texts of the original circulars or public notices, which constitute a great part of the Chinese tax legislation, in both Chinese and English by clicking the link given in IBFD publications. The link will direct the user to the relevant circular or public notice.
This function is certainly important to users who desire to read the full texts of the regulations. As we know, the context of the law is vital to get a better understanding of the rule. For those who are bilingual and want to compare the English with the Chinese text or need an English translation, this function offers the possibility to do so easily. The circulars are referred to and commented upon in the Country Surveys and Country Analyses on China. Readers can follow the links to the original circulars or public notices in the primary source information.