PRC Enterprise Income Tax Law

中华人民共和国企业所得税法

Enterprise income tax rate for both FIEs and domestic companies set at 25%.

2 minute readApril 02, 2007 at 12:58 AM

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Promulgated: March 16 2007
Effective: January 1 2008

Applicability: For the purposes of this Law, the term "tax-resident enterprise" means an enterprise that is established in China in accordance with

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