Circular of the State Administration of Taxation on Issues Concerning the Administration of Reduction or Exemption of Enterprise Income Tax

Circular of the State Administration of Taxation on Issues Concerning the Administration of Reduction or Exemption of Enterprise Income Tax

Guo Shui Fa [2008] No. 111

December 1, 2008

The Offices of the State Administration of Taxation at all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan and Local Taxation Bureaus,

With a view to effectively implementing the Law of the People's Republic of China on Enterprise Income Tax, its regulations for the implementation and preferential policies on reduction or exemption of enterprise income tax as specified by other tax laws and regulations, several issues on the administration of the reduction or exemption of enterprise income tax are hereby notified as follows:

I.
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