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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