Supplementary Circular of the State Administration of Taxation on the Administration of Preferential Treatment of Enterprise Income Tax

Supplementary Circular of the State Administration of Taxation on the Administration of Preferential Treatment of Enterprise Income Tax

Guo Shui Han [2009] No. 255

May 15, 2009

To the state taxation bureaus and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan,

After the 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) has been forwarded, certain regions have reported that some issues still need to be clarified in the course of implementing the preferential policies on enterprise income tax. Following deliberation, it is hereby further clarified some issues in respect of the administration of preferential treatment of enterprise income tax as follows:

I.
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