Enterprise Income Tax Law of the People's Republic of China
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 Further Regulating the Work for the Administration of Key Sources of Income Tax of Foreign-related Enterprises
Reply of the State Administration of Taxation concerning the Exemption of Enterprise Income Tax from the Loan Interests Obtained by the Germany Investment and Development Co., Ltd
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
Reply of the State Administration of Taxation concerning Exemption of the Enterprise Income Tax from the Loan Interests Obtained by the Import and Export Bank of Korea
Measures Governing the Final Settlement and Payment of Enterprise Income Taxes
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
Notice of the State Administration of Taxation on Strengthening Tax Revenue Administration in Coal Industry
Notice of the State Administration of Taxation on Strengthening the Work of Analyzing the Real Estate Tax Revenue
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
Measures for the Administration of Tax Deduction or Exemption (for Trial Implementation)
Notice of the Ministry of Finance and the State Administration of Taxation on the Issue of the Taxation Policies for the Pilot Reform of Share-trading
Circular of the State Administration of Taxation and the State Administration of Foreign Exchange on Not Requiring the Institutions and Individuals within China to Submit Business Tax Payment Vouchers for Paying Technology Transfer Fees Abroad
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
Reply of the State Administration of Taxation on Issues concerning the Application of Preferential Tax Policy by Foreign-funded Enterprises for Their Undertaking of Taxi Business and Other Passenger Transportation Businesses
Notice of the Ministry of Finance and the State Administration of Taxation on Education Tax Policies
Supplementary Circular of the State Administration of Taxation on the Taxation Scope after Reform of the Sharing System of Income Tax Revenues
Circular of the State Administration of Taxation Concerning the Enterprise Income Tax paid by Foreign-Invested Business Starting Investment Companies
Circular of the Ministry of Finance and the State Administration of Taxation on Several Issues Concerning the Tax Policies for the Chain Enterprises
Circular of the State Administration of Taxation on Sorting out and Checking the Preferential Policies on Enterprise Income Tax and the Implementation Thereof
Circular of the State Administration of Taxation Concerning the Issues of Administering the Income Tax of Realty Development Enterprises with Foreign Investment
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
Circular of the State Council on Income Tax Reduction on Foreign Enterprise Income from Interest Etc. Originated in China
Official Reply of the State Administration of Taxation Concerning Levying Corporate Income Tax on Interest Income Generated by Foreign Banks from China
Circular of the State Council on Expanding the Scope of Application of the Regulations on Taxation Preferential Terms for Enterprises with Foreign Investment Engaging in Energy and Transportation Infrastructure Projects
Supplementary Circular of the State Administration of Taxation on Taxation on the Income Obtained During Establishment of Enterprises with Foreign Investment
Rules for the Implementation of the Law of People's Republic of China on Chinese-foreign Contractual Joint Ventures
Circular of the State Administration of Taxation on the Taxation on Income Gained During Establishment of Enterprises with Foreign Investment
Circular of the State Administration of Taxation Concerning Enjoying the Preferential Taxation Policy of "the Two Intensive Enterprises" by Enterprises with Foreign Investment
Circular of the State Administration of Taxation on the Preferential Policy for Income Tax Applicable to the Foreign-capital Financial Institutions outside the Special Economic Zones
Circular of the State Administration of Taxation on the Issue Concerning How Enterprises with Foreign Investment which Concurrently Engage in Productive and Non-productive Business Enjoy Preferential Tax Treatment
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 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 on Some Issues Concerning Tax Reimbursement for Reinvestment Made by Foreign Investors of Enterprise with Foreign Investment
Circular of the State Administration of Taxation on Questions Concerning Applicable Regular Tax Reduction and Exemption on Income from Liquidation by Enterprise with Foreign Investment
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
Interim Provisions of the Ministry of Finance of the People's Republic of China Concerning Reduction and Exemption of Enterprise Income Tax and Consolidated Industrial and Commercial Tax for the Encouragement of Foreign Investment in China's Open Coastal Economic Areas
Provisions of the State Council on the Encouragement of Foreign Investment
Interim Provisions on the Levy of Industrial and Commercial Consolidated Tax and Enterprise Income Tax on Foreign Contractors Undertaking Construction Projects and Providing Labor Services
Interim Provisions of the Ministry of Finance Concerning the Reduction and Exemption of Income Tax on Interest Derived from China by Foreign Businesses
Rules for the Implementation of the Income Tax Law of the People's Republic of China on Chinese-foreign Equity Joint Ventures
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