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Enterprise Income Tax Law of the People's Republic of China.

Country/Territory
China
Document type
Legislation
Date
2007 (2018)
Source
FAO, FAOLEX
Subject
Agricultural & rural development, Forestry, Water, General
Keyword
Timber Tax/levy Water abstraction
Geographical area
Asia, Asia and the Pacific, East Asian Seas, Eastern Asia, North Pacific, North-West Pacific
Abstract

This Law contains Articles divided into 8 Chapters: General Provisions; Taxable Amount of Income; Amount of Payable Taxes; Preferential Tax Treatments; Withholding by Sources; Special Adjustments to Tax Payments; Administration of Tax Collection; Supplementary Provisions. Within the territory of the People's Republic of China, the enterprises and other organizations that have incomes shall be payers of the enterprise income tax and shall pay their enterprise income taxes in accordance with this Law.

Full text
Chinese
Website
www.fushunxb.jcy.gov.cn

References - Legislation

Implemented by

Regulation on the Implementation of the Enterprise Income Tax Law of the People's Republic of China.

Legislation | China | 2007 (2019)

Keyword: Tax/levy, Business/industry/corporations, Enforcement/compliance

Source: FAO, FAOLEX