Issued: March 27 2007
Main Contents: Where an enterprise was established prior to October 1 2005 and the first sum of income was obtained on or after October 1 2005,
State Administration of Taxation, Official Reply on the Commencement Time for the Implementation of the Reduction and Exemption of Enterprise Income Tax on Newly-established Enterprises
国家税务总局关于新办企业减免企业所得税执行起始时间的批复
Reduction and exemption of income tax of newly-established enterprises clarified.
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