State Administration of Taxation, Circular on Issues Relevant to the Prepayment of Enterprise Income Tax of Real Property Developers

国家税务总局关于房地产开发企业所得税预缴问题的通知

May 08, 2008 | BY

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Rate of tax prepayment raised to 20% for pre-sold premises.

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Issued: April 7 2008
Effective: January 1 2008

Main Contents: Real property developers shall prepay enterprise income tax on a quarterly or monthly basis according to the actual profits in