Ministry of Finance and State Administration of Taxation, Circular on Issues Relevant to the Tax Rate Applicable to and the Setoff of Tax on Overseas Income of High and New Technology Enterprises

财政部、国家税务总局关于高新技术企业境外所得适用税率及税收抵免问题的通知

Foreign income of high and new technology enterprises also enjoys 15% preferential tax rate.

2 minute readJuly 08, 2011 at 12:58 AM

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Issued: May 31 2011

Effective: January 1 2010

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