Ministry of Finance and the State Administration of Taxation, Circular on Income Tax Issues of Partners of Partnerships

财政部、国家税务总局关于合伙企业合伙人所得税问题的通知

Losses in partnerships not allowed to be used to deduct other companies' profits.

1 minute read March 17, 2009 at 12:58 AM

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Issued: December 23 2008

Effective: January 1 2008

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

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