(Promulgated on March 16 2007 and effective as of January 1 2008.)
(二零零七年三月十六日公布，自二零零八年一月一日起施行。)
PRC President's Order (No.63 of the 10th NPC)
中华人民共和国主席令 (十届第63号)
PART ONE: GENERAL PROVISIONS
第一章 总则
PRC Enterprise Income Tax Law
中华人民共和国企业所得税法
This law aims to unify tax treatment among foreign invested enterprises and domestic enterprises through a unified tax rate and corporate income tax system.
By clpstaff | clp articles |