(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
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。
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.
By CLP Temp