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China CIT-LAW sections
Seeded section records for China CIT-LAW.
Country
China
Code
CIT-LAW
Sections
1
Section 3
PRC Enterprise Income Tax Law art 3 - Scope of taxation
Article 3 of the PRC Enterprise Income Tax Law charges enterprise income tax on resident enterprises on worldwide income and on nonresident enterprises on PRC-source income or income effectively connected with a PRC establishment. The standard EIT rate is 25 percent; small low-profit enterprises and qualifying high-tech enterprises may obtain reduced rates.
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.