Announcement of the State Administration of Taxation on Revising Certain Sheets for the Annual Enterprise Income Tax Return (Category A, 2014 Edition)

Announcement of the State Administration of Taxation on Revising Certain Sheets for the Annual Enterprise Income Tax Return (Category A, 2014 Edition)
Announcement of the State Administration of Taxation on Revising Certain Sheets for the Annual Enterprise Income Tax Return (Category A, 2014 Edition)

Announcement of the State Administration of Taxation [2016] No.3

January 18, 2016

The State Administration of Taxation has decided to revise certain sheets specified in the Announcement of the State Administration of Taxation on Promulgating the Annual Enterprise Income Tax Return of the People's Republic of China (Category A, 2014 Edition) (Announcement of the State Administration of Taxation [2014] No.63) in order to facilitate enterprises' access to the preferential policies on enterprise income tax for small low-profit enterprises, accelerated depreciation of fixed assets in major sectors (industries), transfer of the non-exclusive license with a term of five years or more and other aspects, with respect to the final settlement.
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