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

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

1 minute readOctober 02, 2007 at 12:58 AM

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Issued: August 30 2007

Effective: January 1 2007

Applicability: Real property developers shall comply with the State Administration of Taxation, Circular on Issues Relevant to the Levy of Enterprise Income Tax on the Real Property Development Business (Article 2).

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