Circular of the State Administration of Taxation on Adjusting Taxable Income Rates of Assessed Levy of Enterprise Income Tax

Circular of the State Administration of Taxation on Adjusting Taxable Income Rates of Assessed Levy of Enterprise Income Tax

Guo Shui Fa [2007] No. 104

August 30, 2007

The national taxation bureaus and local taxation bureaus of provinces, autonomous regions, municipalities directly under the central government, and cities specifically designated in the state plan,

In order to further standardize the assessed levy of enterprise income tax and improve the procedures for assessed levy, adjustment is made after study to the standards of taxable income rates prescribed in the Circular of the State Administration of Taxation on Printing and Distributing the Interim Measures for the Assessment of the Imposition of Enterprise Income Tax (Guo Shui Fa [2000] No.
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