Issued: June 19 2017
Applicability: The Announcement applies to the final settlement of enterprise income tax for the fiscal year of 2017 and after.
State Administration of Taxation, Announcement on Issues Relevant to the Implementation of the Preferential Income Tax Policies for High and New Technology Enterprises
国家税务总局关于实施高新技术企业所得税优惠政策有关问题的公告
Preferential tax periods for high and new technology enterprises clarified.
By
Susan Mok
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