Statute section
CIT-LAW section 3
PRC Enterprise Income Tax Law art 3 - Scope of taxation
Country
China
Section
3
Updated
2026-05-20
Operative text
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.
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This entry cites
Primary sources
- PRC Enterprise Income Tax Law (chinatax.gov.cn)Verified 2026-05-20
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.