PRC Tax - New Enterprise Income Tax Filing and Payment Requirements for Branches Go back »

2008-04-10 | All chapters

PRC Tax - New Enterprise Income Tax Filing and Payment Requirements for Branches

Under the new Enterprise Income Tax Law, effective 1 January 2008, resident enterprises with branch(es) registered in different regions in China must make a combined annual settlement and filing of EIT. In early 2008, the State Administration of Tax, the Ministry of Finance and the People's Bank of China issued a series of regulations and circulars to regulate the tax filing of enterprises with headquarters and branches in different districts.

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