Chine : la loi relative à l'impôt sur les sociétés entrera en vigueur au 1er janvier 2008
| Auteur | Legal News |
La Chine a adopté, le 16 mars 2007, une loi visant à uniformiser la fiscalité des entreprises et à mettre sur un pied d'égalité entreprises à capitaux chinois et entreprises à capitaux étrangers. Son règlement d'application a été promulgué le 6 décembre 2007 et la loi entrera en vigueur au 1er janvier 2008. Ainsi, le taux d'impôt sur les sociétés passe de 33 % à 25 % avec deux taux spéciaux : 20 % pour les petites sociétés et 15 % pour les sociétés de nouvelles et hautes technologies. Les entreprises résidentes sont soumises à l'IS en Chine pour tous...
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