Circular on the Criteria for the Recognition of Newly Established Enterprises that are Eligible for Preferential Enterprise Income Tax Policies

关于享受企业所得税优惠政策的新办企业认定标准的通知

(Issued by the Ministry of Finance and the State Administration of Taxation on, and effective as of, January 9 2006.)

(财政部、国家税务总局于二零零六年一月九日下发，自文发之日起执行。)

Cai Shui [2006] No.1

财税 [2006] 1号

Finance departments (bureaux), offices of the

各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局、地方税务局，新疆生产建设兵团财务局，财政部驻各省、自治区、直辖市、计划单列市财政监察专员办事处：