Circular on the Criteria for the Recognition of Newly Established Enterprises that are Eligible for Preferential Enterprise Income Tax Policies

关于享受企业所得税优惠政策的新办企业认定标准的通知

(Issued by the Ministry of Finance and the State Administration of Taxation on, and effective as of, January 9 2006.)

(Issued by the Ministry of Finance and the State Administration of Taxation on, and effective as of, January 9 2006.)

(财政部、国家税务总局于二零零六年一月九日下发，自文发之日起执行。)

Cai Shui [2006] No.1

财税 [2006] 1号

Finance departments (bureaux), offices of the State Administration of Taxation and local taxation bureaux of the provinces, autonomous regions, municipalities directly under the central government and cities with independent development plans, the Finance Bureau of the Xinjiang Production and Construction Corps and financial controllers offices of the Ministry of Finance in the provinces, autonomous regions, municipalities directly under the central government and cities with independent development plans:

各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局、地方税务局，新疆生产建设兵团财务局，财政部驻各省、自治区、直辖市、计划单列市财政监察专员办事处：

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