State Council, Implementing Regulations for the 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.
Issue: 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...
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