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