Regulations on Implementing the Law on Corporate Income Tax

This document is part of the source library for NRGI's 2017 Resource Governance Index, a comprehensive measure of the quality of natural resource governance in oil, gas and mineral-rich countries. To access the full dataset and all other index resources, visit https://resourcegovernanceindex.org.

Daten und Ressourcen

Zusätzliche Informationen

Feld Wert
Sector Oil and Gas
Country China
Year 2007
RGI Edition Year 2017
Topic Contract transparency and monitoring, Mandatory payment disclosure, Tax policy and revenue collection
Document Type Statute
RGI Sub-component Taxation
RGI Questions 1.2.5a: Do rules specify the income tax rate(s) applying to extractive companies? ,
1.2.4b: How up-to-date is government data on the value of tax/payment receipts?
Did this document contribute to RGI scoring? Used for scoring
Are the RGI questions here tagged with law and/or practice Law and
Practice (Both)
Publisher The State Council
Autor
Source or API link http://www.chinatax.gov.cn/n810341/n810765/n812176/n812748/c1193046/content.html
Verantwortlicher Natural Resource Governance Institute
E-Mail des Verantwortlichen Natural Resource Governance Institute