Issued: December 23 2008
Effective: January 1 2008
Main Contents: The Circular specifies the method for apportionment of taxable income among partners of partnerships.
Ministry of Finance and the State Administration of Taxation, Circular on Income Tax Issues of Partners of Partnerships
财政部、国家税务总局关于合伙企业合伙人所得税问题的通知
Losses in partnerships not allowed to be used to deduct other companies' profits.
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