State Administration of Taxation, Circular on Issues Relevant to the Prepayment of Enterprise Income Tax of Real Property Developers
国家税务总局关于房地产开发企业所得税预缴问题的通知
Rate of tax prepayment raised to 20% for pre-sold premises.
Date:
May 2008
CLP Reference: 3230/08.04.07
Promulgated: 07 April 2008
Effective: 01 January 2008
Keywords (click to search): [prepayment of enterprise income tax] [real property developer] [pre-sale of residential premises] [economically affordable residential premises]
Issued: April 7 2008
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