The New PRC Enterprise Income Tax Law: Detailed Implementation Rules
United States Law Articles in English (2008)
Mr Nicholas Chan - Squire, Sanders & Dempsey L.L.P.
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The New PRC Enterprise Income Tax Law: Detailed Implementation Rules
The New PRC Enterprise Income Tax Law: Detailed Implementation Rules
On December 11, 2007 the State Council, Ministry of Finance ("MOF") and State Administration of Taxation ("SAT") jointly issued Enterprise Income Tax Law Detailed Implementation Rules ("Implementation Rules"). The Implementation Rules, together with the Enterprise Income Tax Law ("EIT Law"), went into effect on January 1, 2008. The Implementation Rules clarify the provisions under the EIT Law and supplement the general framework of the new tax regime, but still leave many uncertainties to be addressed ...Try vLex for FREE for 3 days
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