PRC Enterprise Income Tax Law
中华人民共和国企业所得税法
Enterprise income tax rate for both FIEs and domestic companies set at 25%.
Issue: April 2007
CLP Reference: 3230/07.03.16
PRC Reference: 中华人民共和国主席令 (十届第 63 号)
Promulgated: 16 March 2007
Effective: 01 January 2008
Keywords (click to search):
tax net
taxation
FIEs
FDI
EIT
levy
tax perference
Law on the Income Tax of Foreign Investment Enterprises and Foreign Enterprises
Interim Regulations on Income Tax of PRC Enterprises
Promulgated: March 16 2007
Effective: January 1 2008
Applicability: For the purposes of this Law, the term "tax-resident enterprise" means an enterprise that is established in China in accordance with the law or an Enterprise that is established in accordance with the law of a foreign country (or region) but whose actual management organization is in China.
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