Interpretation, Practical Guide and Case Study  

Authors: Zhai Jiguang, Yi Yunhe, Austin X. D. Zhang

 Table of Content

Part1. Notice of the Office of State Administration & Regulations for the Implementation of the Law of the People’s Republic of China on Enterprise Income Tax

Part2. Interpretation of the Articles and Case Study of Regulations for the Implementation of the Law on Enterprise Income Tax

  Chapter1. General Provisions

  Chapter2. Taxable Income

  Chapter3. Payable Tax

  Chapter4. Preferential Tax Treatment

  Chapter5. Tax Withheld at Source

  Chapter6. Special Tax Payment Adjustment

  Chapter7. Administration of Tax Levying and Collection

  Chapter8. Supplementary Provisions

Part3. Comparison between the Former and Current Regulations for the Implementation of the Law of the People’s Republic of China on Enterprise Income Tax

Part4. Appendix