State Administration of Taxation, Announcement on Enterprise Income Tax Issues Relevant to the Implementation of the «Catalogue of Encouraged Industries in Western China»

国家税务总局关于执行《西部地区鼓励类产业目录》有关企业所得税问题的公告

April 29, 2015 | BY

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Enterprises enjoy tax breaks for investment in Western China.

Clp Reference: 3230/15.03.10 Promulgated: 2015-03-10 Effective: 2014-10-01

Issued: March 10 2015
Effective: October 1 2014

Main contents: An enterprise established in Western China that has, as its main business, a project in an encouraged industry newly added to the Catalogue of Encouraged Industries in Western China and the income from which for the year in question accounts for at least 70% of its total income may pay enterprise income tax at the reduced rate of 15% commencing from October 1 2014 (Article 1).

Related legislation: Catalogue for Foreign Investment in the Dominant Industries of the Central and Western Regions (2013 Revision)

Repealed legislation: Provisions on the Re-calculation and Re-filing of Tax Returns in Article 3 of the Announcement on Income Tax Issues Relevant to the Intensive Implementation of the Strategies on Opening up of Western China





clp reference:3230/15.03.10promulgated:2015-03-10effective:2014-10-01

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