Announcement of the State Taxation Administration on Publishing the Canceled Tax Administrative Approval Items
Announcement of the State Taxation Administration on Publishing the Canceled Tax Administrative Approval Items
Announcement of the State Taxation Administration on Publishing the Canceled Tax Administrative Approval Items
Announcement of the State Taxation Administration [2019] No. 11
March 1, 2019
The Decision of the Standing Committee of the National People's Congress on Amending Four Laws Including the Electric Power Law of the People's Republic of China, adopted at the Seventh Session of the Standing Committee of the 13th National People's Congress on December 29, 2018, has made amendments to the Law of the People's Republic of China on Enterprise Income Tax, according to which the words "non-resident enterprises that set up two or more institutions or establishments in China may, upon the examination and approval of the tax authority" specified in Paragraph 1 of Article 51 shall be amended to read "non-resident enterprises that set up two or more institutions or establishments in China, if meeting the conditions prescribed by departments in charge of taxation under the State Council".
In accordance with the amended Paragraph 1 of Article 51 of the Law of the People's Republic of China on Enterprise Income Tax and the Decision of the State Council on Canceling Another Batch of Administrative Approval Items (Guo Fa [2017] No.
......
Announcement of the State Taxation Administration [2019] No. 11
March 1, 2019
The Decision of the Standing Committee of the National People's Congress on Amending Four Laws Including the Electric Power Law of the People's Republic of China, adopted at the Seventh Session of the Standing Committee of the 13th National People's Congress on December 29, 2018, has made amendments to the Law of the People's Republic of China on Enterprise Income Tax, according to which the words "non-resident enterprises that set up two or more institutions or establishments in China may, upon the examination and approval of the tax authority" specified in Paragraph 1 of Article 51 shall be amended to read "non-resident enterprises that set up two or more institutions or establishments in China, if meeting the conditions prescribed by departments in charge of taxation under the State Council".
In accordance with the amended Paragraph 1 of Article 51 of the Law of the People's Republic of China on Enterprise Income Tax and the Decision of the State Council on Canceling Another Batch of Administrative Approval Items (Guo Fa [2017] No.
......