(redirected from Enterprise Income Tax Law)
EITLEnterprise Income Tax Law (National People's Congress; China)
EITLEthernet in the Loop
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With reference to requirements related to the Certificate and in accordance with relevant regulations of the Enterprise Income Tax Law of the People's Republic of China, enterprises certified are entitled to a preferential enterprise income tax rate of 15%.
The new enterprise income tax law is scheduled to be into effect from Jan 1 2008.
The Enterprise Income Tax Law (EITL) will become effective in China on January 1, 2008.
Under the new unified enterprise income tax law - which is expected to come into effect on January 1, 2008 - any company that makes decisions at operations in China or effectively manages operations there could potentially be classified as tax resident even if the company is not incorporated in China, according to Deloitte.
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