State Council, Circular on the Implementation of Transitional Preferential Enterprise Income Tax Policies
国务院关于实施企业所得税过渡优惠政策的通知
State Council issues transitional preferential tax policies in view of the implementation of the PRC Enterprise Income Tax Law.
Date:
February 2008
CLP Reference: 3230/07.12.26
Promulgated: 26 December 2007
Keywords (click to search): [PRC Enterprise Income Tax Law] [transitional preferential enterprise income tax policies]
Issued: December 26 2007
Main Contents: Beginning from January 1 2008, enterprises that were previously subject to the preferential policy of low tax rates shall undergo a gradual transition to the statutory tax rate within five years after the implementation of the PRC Enterprise Income Tax Law (New Tax Law). The applicable...
To continue reading this article, you must be a subscriber.
The rest of this article is available to subscribers only. Subscribe now to continue reading this article and to have full access to all other articles and full-text translations.