The Tax Law was drafted and passed during the Chinese Communist Party Central Committee's 17th National Congress in 2008. The Tax Law continues to be promoted as China opens to the outside world.
A. Official Implementation of the Enterprise Income Tax Law1
The new Enterprise Income Tax Law was released in March 2007 and officially implemented on January 1, 2008, while the “Regulations on the Implementation of the Enterprise Incom…
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“The 2008 Tax Law”, in:
Chinese Research Perspectives Online, Edited by: International Advisory Board Chinese Research Perspectives Online.
Consulted online on 16 December 2017 <http://dx.doi.org/10.1163/2213-6002_crpn_C9789004182394_015>