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

关于缴纳企业所得税的新办企业认定标准执行口径等问题的补充通知

Clarifies criteria for the recognition of newly established enterprises, eligibility for the preferential income tax policies, the tax authority's power to determine such eligibility, the applicability for fixed periods of enterprise income tax reduction and exemptions.