SAT clarifies implementation issues with Corporate Income Tax incentives for China's western regions

SAT clarifies implementation issues with Corporat...

China alert - Issue 8, May 2012  

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SAT clarifies implementation issues with Corporate Income Tax incentives for China's western regions

The State Administration of Taxation (SAT) issued Announcement [2012] No. 12 (Announcement 12) on 6 April 2012, clarifying various implementation issues with the Corporate Income Tax (CIT) incentives stipulated in Cai Shui [2011] No.58 (Circular 58) related to the implementation of the western region development strategy. For details of Circular 58, please refer to China alert 2011 Issue 28.

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