State Administration of Taxation, Circular on Issues Relevant to the Tax Year for Income Tax of Foreign Enterprises

国家税务总局关于外国企业所得税纳税年度有关问题的通知

June 02, 2008 | BY

clpstaff &clp articles &

Foreign enterprises pay income tax according to the Gregorian calendar year.

Clp Reference: 3210/08.04.03 Promulgated: 2008-04-03

Issued: April 3 2008

Main Contents: Beginning from January 1 2008, the tax year for foreign enterprises shall be the Gregorian calendar year. Foreign enterprises shall pay enterprise income tax according to the tax rate stipulated in the PRC Enterprise Income Tax Law.

Related Legislation: PRC Enterprise Income Tax Law, Mar 16 2007, CLP 2007 No.3 p.21

clp reference:3210/08.04.03promulgated:2008-04-03

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