View this page in: 简体中文版 Nov 2008, Issue 16
New look of Annual Corporate Income Tax Return Package
Year 2008 is the first year of the enactment of the new Corporate Income Tax (CIT) Law in China. As the year end is approaching, the State Administration of Taxation ("SAT") published the 2008 Annual CIT Return Package (under a circular Guoshuifa [2008] No.101 on 30 October 2008) which has to be used for the annual CIT filing for year 2008.
The new Annual CIT Return is a package of forms and schedules comprising one lead return and 15 schedules (please refer to the new Annual CIT Return package (in Simplified Chinese) from the State Administration of Taxation website).
In this issue of News Flash, we will introduce the features of the new Annual CIT Return Package, share our insight on how it interacts with other filing requirements and what we believe the companies should do to prepare themselves to comply with the new Annual CIT Return Package.
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