Excerpt from Practical China Tax and Finance Strategies by Fuli Cao (Jones Day)
In December, the long-awaited new Enterprise Income Tax (EIT) Regulations were finally released. They define resident enterprise, reduce the tax rate and eliminate taxes on certain kinds of dividends. Many uncertainties still remain.
The EIT Law and the New EIT Regulations made major changes and clarifications, including the following:
Tuesday, January 22, 2008
Implementation Regulations for the New Enterprise Income Tax Law of China
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