Law of the People's Republic of China on Enterprise Income Tax
(Adopted at the Fifth Session of the Tenth National People’s Congress on March 16, 2007)
Contents
Chapter I General Provisions
Chapter II The Amount of Income Taxable
Chapter III The Amount of Tax Payable
Chapter IV Preferential Tax Policies
Chapter V Tax Withheld at Source
Chapter VI Adjustment of Special Tax Payment
Chapter VII Administration of Tax Levying and Collection
Chapter VIII Supplementary Provisions
