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

January 31, 2008 | BY

clpstaff &clp articles

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.

Related Legislation: PRC Enterprise Income Tax Law, Mar 16 2007, CLP 2007 No.3 p.21

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