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