State Administration of Taxation, Circular on Revising the Rates on Taxable Income for Assessed Levy of Enterprise Income Tax
国家税务总局关于调整核定征收企业所得税应税所得率的通知
SAT revises enterprise income tax rates for small businesses in eight industries.
Date:
October 2007
CLP Reference: 3230/07.08.30
Promulgated: 30 August 2007
Effective: 01 January 2007
Keywords (click to search): [developers] [taxation] [tax] [taxable income] [levy] [SME]
SAT revises enterprise income tax rates for small businesses in eight industries.
Issued: August 30 2007
Effective: January 1 2007
Applicability: Real property developers shall comply with the State Administration of Taxation, Circular on Issues Relevant to the Levy of Enterprise Income Tax on the Real Property Development Business (Article 2).
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