State Administration of Taxation, Supplementary Circular on Such Issues as the Approach to Implementing the Criteria for Recognizing Newly Established Enterprises for the Purpose of the Payment of Enterprise Income Tax

Issued: July 13 2006

Main contents: The Supplementary Circular clarifies the criteria for enjoying tax reduction or exemption for newly established enterprises.
Related legislation: Circular on the Criteria for the Recognition of Newly Established Enterprises that are Eligible for Preferential Enterprise Income Tax Policies, Jan 9 2006, CLP 2006 No.1 p.86