What details are given in the Implementation Regulations about the taxpayers in the enterprise income tax (EIT) Law?
The EIT Law provides that the taxpayers are the enterprises and other income earning organizations. To enhance operability of the EIT Law and define the scope for the income taxpayers, the Implementation Regulations provide that enterprises, institutions,community associations, and other income earning organizations are the payers of income tax.
Related Questions
- What details are given in the Implementation Regulations about the taxpayers in the enterprise income tax (EIT) Law?
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- What specific provisions for revenue in the EIT Law are given by the Implementation Regulations?
