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法律與法規命令

Tax Act:
Regulations Governing Application for Exemptoin from Profit-seeking Enterprise Income Tax by Private Institutions Participating in Public Infrastructure Projects
Article 4
Content:
Where the profit-seeking enterprise income tax exemption is applicable to a private institution participating in a major infrastructure project, the period for such exemption is five years.
The period of years for tax exemption under the preceding paragraph shall be calculated in a continuous manner, and shall not be interrupted in any way.During the period of exemption, the value of the fixed assets of the private institution shall be depreciated by the year according to the service life of fixed assets prescribed by the Income Tax Act.
Visitor:1  Update:2018-04-24

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