Enterprise Income Tax

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1

Circular of the State Taxation Administration on Issues With Respect to Withholding and Remitting Enterprise Income Tax on Dividends, Bonuses, and Interest Paid by Chinese Resident Enterprises to Qualified Foreign Institutional Investors
2

Circular of the Ministry of Finance, the State Taxation Administration, and the Ministry of Science and Technology on Issues with Respect to the Policy of Super Deduction for Overseas and Contracted-Out Research and Development Expenses
3

Circular of the Ministry of Finance and the State Taxation Administration on Extending the Loss Carryover Period for High-Tech Enterprises and Small and Medium-Sized Science and Technology Enterprises
4

Announcement of the Ministry of Finance and the State Taxation Administration With Respect to Tax Preferences for Enterprise Investment in Basic Research
5

Announcement of the Ministry of Finance and the State Taxation Administration on the Enterprise Income Tax Policy With Respect to Deductions for Equipment and Apparatus
6

Announcement of the Ministry of Finance and the State Taxation Administration on Further Improving the Policy of Super Deduction for Research and Development Expenses
7

Implementation Regulations for Enterprise Income Tax Law of the People’s Republic of China
8

Enterprise Income Tax Law of the People’s Republic of China
9

Announcement of the State Taxation Administration on Issues With Respect to the Implementation of the Enterprise Income Tax Incentives for High-Tech Enterprises
10

Circular of the Ministry of Finance, the State Taxation Administration and the Ministry of Science and Technology on Improving the Policy of Pre-tax Super Deduction for Research and Development Expenses

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