Issued: May 30 2007
Effective: As of the tax year 2006
Main Contents: Item One of Article 1 states that fixed assets such as telecommunications towers, cable ducts, simple premises
State Administration of Taxation, Circular on Issues Relevant to the Payment of Enterprise Income Tax by Foreign-invested Enterprises Engaging in Telecommunications Business
国家税务总局关于从事通信业务的外商投资企业缴纳企业所得税有关问题的通知
Time limits for depreciation of telecommunications equipment adjusted.
By
clpstaff
& clp articles