State Council, Implementing Regulations for PRC Enterprise Income Tax Law
国务院中华人民共和国企业所得税法实施条例
Enterprise tax deductions further clarified in implementing regulations.
Date:
February 2008
CLP Reference: 3230/07.12.06
PRC Reference: 国务院令第512号
Promulgated: 06 December 2007
Effective: 01 January 2008
Keywords (click to search): [enterprise income tax] [taxable income] [tax deductions] [depreciation of fixed assets] [preferential tax treatment] [tax withholding agent] [affiliated party] [PRC Enterprise Income Tax Law] [tax concessions]
Promulgated: December 6 2007
Effective: January 1 2008
Main Contents: The Implementing Regulations give definitions to terms and phrases in the PRC Enterprise Income Tax Law in respect of taxpayers, revenue, deductions, tax treatment of assets, tax payable, preferential tax treatment, withholding at source, special tax adjustments, and administration of levy and collection.
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