企业所得税法实施条例英文.docx

文档介绍：企业所得税法实施条例英文
The Release of Regulations on the Implementation of Enterprise Income Tax

The Release of s hereby formulated.


Article 2 The individual proprietorship enterprises and the partnership enterprises indicated in the Article 1 of the Enterprise Income Tax Law refer to the individual proprietorship enterprises and the partnership enterprises established in accordance with the provisions of Chinese laws and administrative rules.
Article 3 The enterprises established in accordance with Chinese laws and administrative rules within China's territory, as indicated in the Article 2 of the Enterprise Income Tax Law, include the companies, the institutions, the social organizations, and other organizations with income sources.
The Release of Regulations on the Implementation of Enterprise Income Tax

The Release of Regulations on the Implementation of Enterprise Income Tax Law of the People's Republic of China by the State Council


Order of the State Council [2007] No. 512
December 6, 2007
Regulations on the Implementation of Enterprise Income Tax Law of the People's Republic of China, approved at the 197th Executive Meeting of the State Council on November 28, 2007, are hereby pr