Full text · 原文
Body text not extracted for this record.
View on the original government site →
View on the original government site →
Record · 全国人民代表大会
ACC. 12745623
Enterprise Income Tax Law of the People's Republic of China
中华人民共和国企业所得税法
Issuer
全国人民代表大会
Date
2017-02-24
Instrument
other
Cited by
32
This law establishes the enterprise income tax system in China, defining tax rates, taxable income, deductions, and preferential policies for enterprises operating within the country.