State Administration of Taxation, Circular on Revising the Rates on Taxable Income for Assessed Levy of Enterprise Income Tax

国家税务总局关于调整核定征收企业所得税应税所得率的通知

October 02, 2007 | BY

clpstaff &clp articles &

SAT revises enterprise income tax rates for small businesses in eight industries.

Clp Reference: 3230/07.08.30 Promulgated: 2007-08-30 Effective: 2007-01-01

Issued: August 30 2007
Effective: January 1 2007

Applicability: Real property developers shall comply with the State Administration of Taxation, Circular on Issues Relevant to the Levy of Enterprise Income Tax on the Real Property Development Business (Article 2).

Main Contents: The rates on taxable income for various industries specified in Article 10 of the Tentative Measures for Assessed Levy of Enterprise Income Tax shall be adjusted as follows:















Repealed Legislation: Schedule of the rates on taxable income in Article 10 of the Tentative Measures for Assessed Levy of Enterprise Income Tax, Feb 25 2000

clp reference:3230/07.08.30promulgated:2007-08-30effective:2007-01-01

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