Member Center |
|
|
 |
 |
Contact Us more>> |
Address:Room A508, Yu Yang Mansion, |
XiaoGuan North, Beijing, China |
Postcode:100029 |
Hotline:400 660 8961 |
Email: service@zyccpa.com |
Website: www.zyccpa.com |
Subway:Line 10, to get off at An Zhen Men |
station,Crossroads northeast 100M. |
Bus:No.387\380\18\620,trolley bus No.108, |
BRT No.3, to get off at Ao Ti Dong Men |
 |
|
 |
|
Questions of Income Tax on Enterprises
|
Circular of the State Council on Questions Concerning the Collection of Income Tax on Wholly Individually-owned Enterprises and Partnership Enterprises
(Guo Fa [2000] No.16)
To the people's governments of the provinces, autonomous regions and municipalities directly under the Central Government,the ministries and commissions of the State Council, and the departments directly under the State Council:
For the purpose of balancing tax burdens, supporting and encouraging individuals to invest and set up enterprises, and promoting the continuous, rapid and sound development of national economy, the State Council hereby decides to cease the enterprise income taxation of wholly individually-owned enterprises and partnership enterprises as of January 1, 2000, and that the individual income tax will be levied on the investors' income derived from manufacturing and operation in the same way as for the income of individual industrial and commercial households derived from manufacturing and operation. Detailed tax polices and measures for levy of tax shall be separately formulated by the state administrations of finance and taxation. |
|
 |
|
|