In The China Legal Development Yearbook, Volume 4 | ISBN: 9789004182394
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 t…