Enterprise Income Tax Law and Implementation Rules of the People’s Republic of China
Reading laws can sometimes seem like reading a foreign language, which is why Deloitte Tax has provided this 100-page booklet for your English and Japanese language needs. The side-by-side dual-language reading format is designed to help you understand the new laws and implementation rules article by article and line by line, ensuring your tax planning doesn't get lost in translation.
Download the full piece below in both languages or each out to your Deloitte Tax professional for further discussions.
Notice of the MOF and the SAT on EIT Treatment of Enterprise Reorganisation (Caishui  No.59)
Notice of the MOF and the SAT on EIT Treatment of Enterprise Reorganisation (Caishui  No.60)
New Guidelines on Tax Risk Management for Large Enterprises (Guoshuifa  No.90) – Unofficial Translation
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