Circular on Income Tax Issues of Partners of Partnerships
关于合伙企业合伙人所得税问题的通知
The Circular specifies the method for apportionment of taxable income among partners of partnerships.
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(Issued by the Ministry of Finance and the State Administration of Taxation on December 23 2008 and effective as of January 1 2008.)
(财政部、国家税务总局于二零零八年十二月二十三日发布，自二零零八年一月一日起执行。)
财税 [2008] 159号