PRC Enterprise Income Tax Law

中华人民共和国企业所得税法

This law aims to unify tax treatment among foreign invested enterprises and domestic enterprises through a unified tax rate and corporate income tax system.

(Promulgated on March 16 2007 and effective as of January 1 2008.)

(二零零七年三月十六日公布，自二零零八年一月一日起施行。)

PRC President's Order (No.63 of the 10th NPC)

中华人民共和国主席令 (十届第63号)

PART ONE: GENERAL PROVISIONS

第一章　总则

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