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.

(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。)

Cai Shui [2008] No.159

财税 [2008] 159号

Finance departments (bureaux), offices of the State Administration of Taxation and local taxation bureaux of the provinces, autonomous regions, municipalities directly under the central government and cities with independent development plans, and the Finance Bureau of the Xinjiang Production and Construction Corp:

各省、自治区、直辖市、计划单列市财政厅（局）、国家税务局、地方税务局，新疆生产建设兵团财务局：

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