State Administration of Taxation, Circular on Revising the Rates on Taxable Income for Assessed Levy of Enterprise Income Tax

国家税务总局关于调整核定征收企业所得税应税所得率的通知

October 02, 2007 | BY

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SAT revises enterprise income tax rates for small businesses in eight industries.

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Issued: August 30 2007
Effective: January 1 2007

Applicability: Real property developers shall comply with theState Administration of Taxation, Circular on Issues Relevant to the Levy of Enterprise Income