Circular on Income Tax Issues of Partners of Partnerships

关于合伙企业合伙人所得税问题的通知

The Circular specifies the method for apportionment of taxable income among partners of partnerships.

By clpstaff | clp articles |

(Issued by the Ministry of Finance and the State Administration of Taxation on December 23 2008 and effective as of January 1 2008.)

(财政部、国家税务总局于二零零八年十二月二十三日发布，自二零零八年一月一日起执行。)

财税 [2008] 159号

Cai Shui [2008] No.159

各省、自治区、直辖市、计划单列市财政厅（局）、国家税务局、地方税务局，新疆生产建设兵团财务局：

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