Circular of the State Administration of Taxation on Strengthening Administration of Enterprise Income Tax on Non-Resident Enterprises’ Equity Transfer Income    
Circular on Issues Concerning Enterprise Income Tax for Enterprise Liquidation    
Circular on the Issues Concerning Treatment of Enterprise Income Tax for Enterprise Restructuring    
Supplementary Circular of the State Administration of Taxation on Clarifying the Scope of Collection of Income Tax of Non-resident Enterprises    
Circular of the State Administration of Taxation on Printing and Distributing the Administrative Measures for Final Accounting and Settlement of Non-resident Enterprise Income Tax    
Circular of the State Administration of Taxation on Printing and Issuing the Interim Measures for Administration of Withholding at Source of Income Tax of Non-resident Enterprises    
Notice of the State Administration of Taxation on Printing and Distributing the Measures for Verification Collection of Enterprise Income Tax (for Trial Implementation)    
Circular of the State Administration of Taxation on How to Deal with Related Issues after Cancellation of Several Previous Tax Preferential Policies on Foreign-invested Enterprises and Foreign Enterprises    
Implementation of the Circular of the State Council on the Issues Concerning Carrying out the Transitional Preferential Policies on Enterprise Income Tax    
Official Reply of the State Administration of Taxation on How to Deal with the Income Tax on the Government Subsides Acquired by Foreign-funded Enterprises and Foreign Enterprises    
Circular of the National Development and Reform Commission on Cooperating with Finance Administrative Departments to Do Well in the Implementation of Preferential Tax Policies for Startup Investment Enterprises    
Enterprise Income Tax Law of the People's Republic of China    
Circular of the State Administration of Taxation Concerning the Related Matters on Regulating and Intensifying the Administration of Consolidated Declaration and Payment of Income Tax by Foreign-related Enterprises    
Circular of the Ministry of Finance and State Administration of Taxation concerning the Related Tax Policies about the Development of Startup Investment Enterprises    
Circular of the Ministry of Finance and the State Administration of Taxation on Adjusting the Policies on the Deduction of Wage Expenditures Prior to the Levy of Enterprise Income Taxes    
Circular of the State Administration of Taxation concerning Related Specific Issues in respect of the Implementation of the Policies on Adjusting the Wages Subject to Enterprise Income Tax    
Guiding Opinions on Classified Administration of Enterprise Income Tax    
Circular of the State Administration of Taxation on Regulating the Criterion for the Pre-income-tax Deduction of Advertisement Disbursements of Clothes Production Enterprises    
Supplementary Circular of the State Administration of Taxation on Problems of Implementary Criteria of the Cognizance for the New Enterprises to Pay Corporate Income Tax    
Letter of the International Taxation Department of SAT on Relative Issues Pertinent to the Auditing Tools for the Data on the Settlement and Payment of Income Tax of Foreign-funded Enterprises and Foreign Enterprises    
Circular of the State Administration of Taxation on the Issue concerning the Payment of Enterprise Income Taxes by Logistic Enterprises    
Reply of the State Administration of Taxation for Deal with the Issues concerning the Incomes Tax from the Demolishment of Business Use Houses by Foreign-funded Enterprises    
Notice of the State Administration of Taxation on Regulating the Range for the Payment of Enterprise Income Taxes on a Consolidated Basis    
Circular of the Ministry of Finance and the State Administration of Taxation on the Standards for Determining the Newly-established Enterprises that May Enjoy the Preferential Policies for the Enterprise Income Tax    
Measures Governing the Final Settlement and Payment of Enterprise Income Taxes    
Circular of the State Administration of Taxation on Relevant Issues concerning Refund of Enterprise Income Tax to Foreign Investors for Reinvestments    
Circular of the SAT on Interpretation and Implementation of Some Clauses in the Arrangement between the Mainland and Macao SAR on the Avoidance of Double Taxation and Prevention of Fiscal Evasion with Respect to Taxes on Income    
Circular of the State Administration of Taxation on the Issue concerning the Handling of Relevant Income Taxes of Foreign-funded Enterprises for Their Internal Disposal of Assets    
Circular of the State Administration of Taxation on the Pre-tax Deduction Standard for the Relevant Expenses of the Headquarters of Consolidation-based Tax Payment Enterprises    
Official Reply of the State Administration of Taxation on the Issue of Calculation and Drawing of Provision for Bad Debts by Foreign-funded Enterprises Engaging in the Business of Providing Guaranty for Loans    
Circular of the State Administration of Taxation on the Coming into Force and Implementation of the Agreement between the Government of China and the Government of Albania on Avoidance of Double Taxation    
Notice of the State Administration of Taxation on Doing a Good Job in Evaluating the Income Tax Payment of Foreign-funded Enterprises and Foreign Enterprises    
Notice of the State Administration of Taxation on the Effectiveness of the Agreement between the Government of the People's Republic of China and the Government of the Republic of Trinidad and Tobago on the Avoidance of Double Taxation    
Circular of the State Administration of Taxation on Printing and Distributing the Form for the Declaration of Income Tax of the Foreign Investment Enterprises and Foreign Enterprises    
Circular on the Follow-up Control of Certain Income Tax Treatment of Enterprises with Foreign Investment and Foreign Enterprises After the Lifting of the Examination and Approval Procedure for Such Treatment    
Supplementary Circular of the State Administration of Taxation on the Taxation Scope after Reform of the Sharing System of Income Tax Revenues    
Supplementary Circular of the State Administration of Taxation on Relevant Issues Concerning the Administrative Measures and the Working Rules for the Collection and Payment of Income Tax of Enterprises with Foreign Investment and Foreign Enterprises    
Circular of the State Administration of Taxation on Printing and Distributing the Revised Declaration Form of the Income Tax of the Enterprises with Foreign Investment and Foreign Enterprises    
Official Reply of the State Administration of Taxation Concerning the Credit of Business Income Tax of Enterprises with Foreign Investment and Foreign Enterprises Purchasing Domestic Equipment    
Circular of the State Administration of Taxation Concerning Several Issues in the Implementation of Law of the People's Republic of China on Income Tax of Enterprises with Foreign Investment and Foreign Enterprises    
Circular of the State Administration of Taxation Concerning the Examination and Approval of the Pre-income-tax Deduction of Asset Loss of Enterprises with Foreign Investment    
Circular of the State Administration of Taxation Concerning Handling the Issues on the Business Income Tax of Enterprises with Foreign Investment When Foreign Investment is Uncompleted    
Circular of the State Administration of Taxation on Taxation of the Income from the Interest Obtained by Foreign Banks from the Foreign-capital Financial Institutions in China    
Circular of the State Administration of Taxation on Applicable Rate of Income Tax for the Branches of the Enterprises with Foreign Investment    
Supplementary Circular of the State Administration of Taxation on Taxation on the Income Obtained During Establishment of Enterprises with Foreign Investment    
Circular of the State Administration of Taxation on the Taxation on Income Gained During Establishment of Enterprises with Foreign Investment    
Circular of the Ministry of Finance and the State Administration of Taxation on Interpretation of Related Projects As Set in Article 72 of the Rules for Implementation of the Income Tax Law on Enterprises with Foreign Investment and Foreign Enterprises    
Circular of the State Administration of Taxation on Questions Concerning the Tax Items Applicable to Enterprises with Foreign Investment, Foreign Enterprises and Individual Foreigners    
Circular of the State Administration of Taxation on the Questions Concerning the Taxation of Profits from the Transfer of Stocks (Stock Rights) and Dividend Income of Enterprises with Foreign Investment, Foreign Enterprises and Individual Foreigners    
Circular of the State Administration of Taxation on the Questions Concerning the Applicable Tax Rate and Deduction of Calculated Tax Amount Related to Income of Enterprises with Foreign Investment from Outside China    
Circular of the State Administration of Taxation Concerning Payment of Tax on Incomes in Foreign Currency Gained by Enterprises with Foreign Investment and Foreign Enterprises    
Rules for the Implementation of the Income Tax Law of the People's Republic of China on Enterprises with Foreign Investment and Foreign Enterprises    
Income Tax Law of the People's Republic of China on Enterprises with Foreign Investment and Foreign Enterprises    
Rules for the Implementation of the Income Tax Law of the People's Republic of China on Chinese-foreign Equity Joint Ventures    
Income Tax Law of the People's Republic of China on Chinese-foreign Equity Joint Ventures    
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