PRC Enterprise Income Tax Law

中华人民共和国企业所得税法

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

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 the law or an Enterprise that is established in accordance with the law of a foreign country (or region) but whose actual management organization is in China.

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