State Council, Implementing Regulations for the PRC Enterprise Income Tax Law

国务院中华人民共和国企业所得税法实施条例

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Enterprise tax deductions further clarified in implementing regulations.

Promulgated: December 6 2007
Effective: January 1 2008

Main Contents: The Implementing Regulations give definitions to terms and phrases in the PRC Enterprise Income Tax Law in respect of taxpayers, revenue, deductions, tax treatment of assets, tax payable, preferential tax treatment, withholding at source, special tax adjustments, and administration of levy and collection.

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