Circular of State Administration of Taxation on Strengthening Advance Payment of Enterprise Income Tax

Circular of State Administration of Taxation on Strengthening Advance Payment of Enterprise Income Tax

Guo Shui Han [2009] No.34

January 20, 2009

Offices of the State Administration of Taxation and local taxation bureaux of each province, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan:

With a view to further improving administration on levy of enterprise income tax, we hereby notify relevant issues concerning strengthening advance payment of enterprise income tax as below:

I. In accordance with the Law of the People's Republic of China on Enterprise Income Tax, the enterprise income tax shall be paid in advance according to the actual profit amount in month or season; where there are difficulties in advance payment according to the actual profit amount in month or season, the advance payment could be made according to the average taxable income amount of last taxation year in month or season, or according to other methods confirmed by taxation authority.
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