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Income Tax Issues Relevant to Enterprise Merger and Division Circular SAT 21/06/00
Official Reply Concerning Exemption of Business Tax to Properties Rights of Enterprises SAT 21/02/02
Tax Issues Relevant to Acquisition of Equity Interest in Domestic Enterprises by Foreign Investors Circular SAT 01/01/03
Enterprise Tax Treatment Issues Concerning Foreign-invested Enterprises in which the Proportion of Foreign Investor Contribution is less than 25% Circular SAT 18/04/03
Notice of the Ministry of Financing and the State Administration of Taxation on Several Deed Tax Policies Concerning Enterprise Reorganization and Restructuring
SAT 20/08/03
M&A Finance Administrative Regulation on Corporate Bonds the State Council 02/08/93
Interim Measures on Convertible Corporate Bonds Management the State Council 25/03/97
Circular Concerning the Qualifications of Listed Companies New Shares Issuance CSRC 25/07/00
Implementing Measures on Listed Companies Issuing Convertible Corporate Bonds CSRC 26/04/01
Law of the People’s Republic of China on Commercial Banks
the Standing Committee of NPC 01/02/04
Land Use Interim Provisions on Administration of Land Use in Limited Companies by Shares SLMB、SRRC 03/12/94
Interim Regulations of the Use of Allotted Land in State-owned Enterprises Reform SLMB 17/02/98
Disclosure Requirements Implemental Rules for Information Disclosure of Companies with Public Issuance of Share (Trail) CSRC 10/06/93
Measures for the Administration of Disclosure of Shareholder Equity Changes of Listed Companies
CSRC 01/12/02
Creditor Protection Circular of the State Council Concerning Strengthening the Administration of Financial Creditor''s Rights in the Structural Reform of Medium and Small-sized State-owned Enterprises and Collective Enterprises the State Council 05/06/98
Security of Staff Interests Opinions Concerning Implement of Labor Law of PRC MOL 04/08/95
Opinions Concerning Judge Cases Involved Labor Disputes SPC 30/04/03
Circular on Issuing the Interim Measures for Acquisitions of State Industrial Enterprises by Overseas Investors and Domestic Non-public Economic Organizations
Beijing Municipal People’s Government 30/09/03
Assessment on Current Chinese M&A Legal Environment——an Empirical Research
The statistical approach is adopted for this assessment so as to summarize the top twenty hot issues raised in the eighty papers closely related to China’s M&A legal environment. These papers were sorted to eight categories, that is, leaders’ speeches, research reports of international and domestic leading consultant companies and law firms, academic comments by jurists and economists, topic reports of some typical seminars, media opinions, legal resources on websites and views of authoritative international institutions, such as the United Nations Conference on Trade and Development（‘UNCTAD’）, which lay a solid foundation for the comprehensive and exact appraisal of current Chinese M&A legal environment. Accordingly, scores are given as follows:
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