Ministry of Finance and State Administration of Taxation, Circular on Several Issues Concerning the Implementation of Preferential Enterprise Income Tax Policies

财政部、国家税务总局关于执行企业所得税优惠政策若干问题的通知

June 06, 2009 | BY

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Circular clarifies the issue of double entitlement to preferential tax treatment.

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Promulgated: April 24 2009
Effective: January 1 2008

Main contents: The Circular allows enterprises to enjoy various preferential tax treatment specified in the PRC Enterprise Income Tax Law and the Implementing Regulations for the PRC Enterprise Income Tax Law as long as such preferential tax treatment does not coincide with that specified in the State Council, Circular on the Implementation of Transitional Preferential Enterprise Income Tax Policies (Article 2).