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 articlesEnterprise 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 thePRC Enterprise Income Tax Law in respect of taxpayers,