State Administration of Taxation, Circular on Issues Relevant to the Tax Year for Income Tax of Foreign Enterprises
国家税务总局关于外国企业所得税纳税年度有关问题的通知
Foreign enterprises pay income tax according to the Gregorian calendar year.
Date:
June 2008
CLP Reference: 3210/08.04.03
Promulgated: 03 April 2008
Keywords (click to search): [tax year] [PRC Enterprise Income Tax Law] [foreign enterprises]
Issued: April 3 2008
Main Contents: Beginning from January 1 2008, the tax year for foreign enterprises shall be the Gregorian calendar...
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.