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Corporate Income Tax incentives for western regions extended by ten more years

Corporate Income Tax incentives for western regio...

China alert - Issue 28, August 2011

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 Corporate Income Tax incentives for western regions extended by ten more years

The Ministry of Finance, the General Administration of Customs and the State Administration of Taxation jointly issued Cai Shui [2011] No. 58 (Circular 58) on 27 July 2011, setting out the Corporate Income Tax (CIT) and import duty incentives available for enterprises in the western regions. The key message of Circular 58 is that the incentives contained in Cai Shui [2001] No. 202 (Circular 202) and various follow-up circulars will basically continue to apply.

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