Promulgated: April 24 2009
Effective: January 1 2008
Main contents: The Circular allows enterprises to enjoy various preferential tax treatment specified in the PRC Enterprise Income Tax Law
Ministry of Finance and State Administration of Taxation, Circular on Several Issues Concerning the Implementation of Preferential Enterprise Income Tax Policies
财政部、国家税务总局关于执行企业所得税优惠政策若干问题的通知
Circular clarifies the issue of double entitlement to preferential tax treatment.
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