State Administration of Taxation, Supplementary Circular on Such Issues as the Approach to Implementing the Criteria for Recognizing Newly Established Enterprises for the Purpose of the Payment of Enterprise Income Tax

国家税务总局关于缴纳企业所得税的新办企业认定标准执行口径等问题的补充通知

October 02, 2006 | BY

clpstaff &clp articles &

Issued: July 13 2006Main contents: The Supplementary Circular clarifies the criteria for enjoying tax reduction or exemption for newly established enterprises.Related…

Clp Reference: 3230/06.07.13 Promulgated: 2006-07-13

Issued: July 13 2006

Main contents: The Supplementary Circular clarifies the criteria for enjoying tax reduction or exemption for newly established enterprises.
Related legislation: Circular on the Criteria for the Recognition of Newly Established Enterprises that are Eligible for Preferential Enterprise Income Tax Policies, Jan 9 2006, CLP 2006 No.1 p.86

clp reference:3230/06.07.13prc reference:国税发[2006] 103号promulgated:2006-07-13

This premium content is reserved for
China Law & Practice Subscribers.

  • A database of over 3,000 essential documents including key PRC legislation translated into English
  • A choice of newsletters to alert you to changes affecting your business including sector specific updates
  • Premium access to the mobile optimized site for timely analysis that guides you through China's ever-changing business environment
For enterprise-wide or corporate enquiries, please contact our experienced Sales Professionals at +44 (0)203 868 7546 or [email protected]