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.
(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
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