China Tax & Investment Consultants Ltd

INCOME TAX FOR FOREIGN INVESTMENT ENTERPRISE (FIE)
AND FOREIGN ENTERPRISE (FE)


	1.	Corporate income tax
		PRC Enterprise Income Tax Law, effective on 2008.1.1 (Bilingual) Officials of State Council, Ministry of Finance and SAT replied to news reporters on questions on Enterprises Income Tax Law (Bilingual) Tax Officials Elaborate on PRC Income Tax Regulations (Bilingual) Grandfathering preferential policies, State Council decree no (2007) 39 (Bilingual) Tax preferences for newly set up high-tech enterprises in Shenzhen and Shanghai Pudong new area, State Council decree no (2007) 40 (Bilingual) Questions and Answers on 2008 PRC Enterprise Income Tax Law (Part I) --- About 'Revenue' (Bilingual) Questions and Answers on 2008 PRC Enterprise Income Tax Law (PRC EIT Law) - Part II --- About 'Deduction' (Bilingual) Tax Incentive Provisions of the PRC Enterprise Income Tax Law and the Implementation Regulations
	2.	Taxation of foreign companies with permanent establishment in China

	3.	Taxation of foreign companies without permanent establishment in China

	4.	Individual income tax

	5.	Tax treaty