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

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Enterprise tax deductions further clarified in implementing regulations.

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Promulgated: December 6 2007
Effective: January 1 2008

Main Contents: The Implementing Regulations give definitions to terms and phrases in thePRC Enterprise Income Tax Law in respect of taxpayers,