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

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

Clarifies criteria for the recognition of newly established enterprises, eligibility for the preferential income tax policies, the tax authority's power to determine such eligibility, the applicability for fixed periods of enterprise income tax reduction and exemptions.

(Issued by the State Administration of Taxation on July 13 2006.)

(国家税务总局于二零零六年七月十三日发布。)

Guo Shui Fa [2006] No.103

国税发[2006] 103号

Offices of the State Administration of Taxation and local taxation bureaux of the provinces, autonomous regions, municipalities directly under the central government and municipalities with independent development plans:

各省、自治区、直辖市和计划单列市国家税务局、地方税务局：

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