China’s income tax law on foreign enterprises
ANNOUNCEMENT OF THE STATE COUNCIL ON TAXATION OF JOINT VENTURES AND COOPERATIVE OPERATIONS WITH CHINESE-FOREIGN INVESTMENT (Issued on September 21, 1982) SUBJECT: TAXATION ISSUING-DEPT: STATE COUNCIL OF CHINA ISSUE-DATE: 09/21/1982 IMPLEMENT-DATE: 09/21/1982 TEXT: On September 10, 1980, the National People’s Congress promulgated “The Income Tax Law on Joint Ventures with Chinese and Foreign Investment” and […]