Table of Contents:
1. Employment
1.1 Restatement: Instructions on Employees Self-Transferring Personnel Files
2. Social Insurance and Housing Fund
2.1 Fully Charged by Local Tax Authority, Social Insurance Premium Collection System in Guangzhou will Officially Launch on November
3. Frequently Used Certificates
3.1 Remind: The Original Transcript of Business License shall be Submitted for Check When Applying for Foreigner’s Entry Visa.
4. Tax Policy
4.1 Issues on Financial and Tax Support for Small and Medium Enterprises Quoted from Some Opinions on Further Promoting Development of Small and Medium Enterprises.
4.2 Issues on Stamp Tax
5. Others （No Notification for the Moment）

Contents:
1.1 Restatement: Instructions on Employees Self-Transferring Personnel Files
a. Employee should submit the Letter of File Transferring to the appointed department of the File Keeping Unit.
b. Employee should confirm the file transferring method with the original File Keeping Unit. If it should be mailed by confidential and important way, the employee should notify our company to check and receive the file.
c. Regarding self-taken file, it has to be sealed and chopped with a seal on perforation by the roll-out unit. Self-opening the envelope is forbidden.

2.1 Fully Charged by Local Tax Authority, Social Insurance Premium Collection System in Guangzhou will Officially Launch on November
Since November 1 2009, social insurance premium collection system which is fully charged by local tax authority in Guangzhou will officially launch. Increasing and decreasing employees can be operated by Local Tax Bureau of each district and should be finished before 15th of the very month.

3.1  Remind：The Original Transcript of Business License shall be Submitted for Check When Applying for Foreigner’s Entry Visa.
Since October 10 2009, regarding applying for foreigner’s entry visa in Entry-exit Administration Bureau of Guangdong Provincial Public Security Department or Guangdong Provincial Labor Department, the original transcript of business license of the foreigner’s hiring company shall be submitted for check.

4.1 Issues on Financial and Tax Support for Small and Medium Enterprises Quoted from Some Opinions on Further Promoting Development of Small and Medium Enterprises.
The State Council released Opinions on Further Promoting Development of Small and Medium Enterprises on September 22, putting forward that in order to strengthen financial and tax support for Small and Medium Enterprise, 50% deduction in taxable income is given to the low-profit-enterprise whose annual taxable income is under RMB30, 000 (including RMB 30,000) from January 1st 2010 to December 31 2010, and the enterprise income tax should be levied at the rate of 20%.
Relevant documents refer to: http://www.ciicgz.com/lawinfo.aspx?id=1102

4.2 Issues on Stamp Tax
According to Regulations of the State Tax Administration Bureau on Several Specific Issues regarding Stamp Tax, contracts whose taxable amount cannot be confirmed when being signed shall firstly be stamped at RMB5 quota, and added stamps according to the actual transaction amount after the settlement.
Relevant documents refer to: http://www.ciicgz.com/lawinfo.aspx?id=1103