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China's New Administrative Regulation on Prepaid Corporate Income Tax for Real Estate Developers |
June 24, 2008
Previously published on June 2008
On April 7, 2008, the State Administration of Taxation ("SAT") issued a circular governing provisional Corporate Income Tax ("CIT") payment issues for real estate developers [Guo Shui Han (2008) No. 299] ("Circular 299"), which is retrospectively effective from January 1, 2008.
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The views expressed in this article are solely the views of the author and not Martindale-Hubbell. This article is intended for informational purposes only and is not legal advice or a substitute for consultation with a licensed legal professional in a particular case or circumstance. |
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