| Circular of the State Administration of Taxation of the People's Republic of China, on Adjusting the Rate of Taxable Income in Verifying Enterprise Income Tax | ||||||||||||||||||||
| Friday,February 29,2008 Posted: 15:00 BJT(0700 GMT) CAITEC | ||||||||||||||||||||
National tax bureaus and local tax bureaus of all provinces, autonomous regions, municipalities and cities specially designated in the state plan: For purposes of further regulating work of verifying enterprise income tax and improving measures of verifying, the rate of taxable income in Circular of State Administration on Printing and Issuing Provisional Measures on Verifying Enterprise Income Tax (No.38, 2000, hereinafter referred to as “Provisional Measures” ) is now adjusted as follows: 1. Please follow the following table to adjust rate of taxable income of Article 10 of the Provisional Measures:
2. Related issues on real estate enterprises shall be subject to relevant regulations of Circular of State Administration of Taxation on Issues of Enterprise Income Tax of Real Estate Development Business (No.31, 2006). 3. National tax bureaus and local tax bureaus of all provinces, autonomous regions, municipalities and cities specially designated in the state plan shall, in accordance practical status, jointing decide the rate of taxable income within the scope of rate of taxable income regulated in the Circular, and report to State Administration of Taxation for record. 4. The Circular shall take effect as from Jan 1, 2007, and the Table for Rate of Taxable Income in Article 10 of the Provisional Measures shall be terminated at the same time. State Administration of Taxation
Aug 30, 2007 (All information published in this website is authentic in Chinese. English is provided for reference only. ) | ||||||||||||||||||||
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