Enterprise Income Tax Law of the People's Republic of China. Pays/Territoire Chine Type du document Législation Date 2007 (2018) Source FAO, FAOLEX Sujet Agriculture et développement rural, Forêts, Eau, Général Mot clé Bois Taxe/impôt Prélèvement d'eau Aire géographique Asie, Asie et Pacifique, East Asian Seas, Asie Orientale, Pacifique Nord, Pacifique Nord Occidental Résumé 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. Texte intégral Chinois Site web www.fushunxb.jcy.gov.cn Références - Législation Implementé par Regulation on the Implementation of the Enterprise Income Tax Law of the People's Republic of China. Législation | Chine | 2007 (2019) Mot clé: Taxe/impôt, Commerce/industrie/sociétés, Mise en application Source: FAO, FAOLEX