Implementing Regulations for the PRC Enterprise Income Tax Law

中华人民共和国企业所得税法实施条例

The Implementing Regulations clarify enterprise income tax matters in respect of revenue, deductions, tax treatment of assets, tax payable, preferential tax treatment, withholding at source, special tax adjustments, and administration of levy and collection.

(Promulgated by the State Council on December 6 2007 and effective as of January 1 2008.) Order of the State Council No.512

(国务院于二零零七年十二月六日公布，自二零零八年一月一日起施行。)

国务院令第512号

PART ONE: GENERAL PROVISIONS

第一章　总则

Article 1: These Regulations have been formulated pursuant to the PRC Enterprise Income Tax Law (the Enterprise Income Tax Law).

第一条  根据《中华人民共和国企业所得税法》（以下简称企业所得税法）的规定，制定本条例。

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