Issued by the Ministry of Finance and the State Administration of Taxation on November 20, 2008
Effective: January 1, 2008
To the finance departments (bureaus), state tax bureaus and local tax bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning, and to the Finance Bureau of the Xinjiang Production and Construction Corps:
In accordance with the provisions of the Enterprise Income Tax Law of the People’s Republic of China and its Implementation Regulations, and for the purpose of implementing the enterprise income tax preference policies for agriculture, forestry, animal husbandry and fishery projects, the Scope of Preliminary Processing of Agricultural Products Eligible for Enterprise Income Tax Preferences (Trial) is hereby issued to you, and shall be implemented from January 1, 2008.
Finance and tax authorities at all levels shall promptly report to the finance and taxation authorities under the State Council any new situations and new problems discovered during the implementation of the Scope of Preliminary Processing of Agricultural Products Eligible for Enterprise Income Tax Preferences (Trial). The finance and taxation authorities under the State Council, together with relevant departments, will adjust and revise the items contained in the Scope of Preliminary Processing of Agricultural Products Eligible for Enterprise Income Tax Preferences (Trial) in due course according to the needs of economic and social development.
Ministry of Finance
State Administration of Taxation
November 20, 2008
Disclaimer: This is an unofficial English translation of the original Chinese document, provided for reference and informational purposes only. It has been prepared with care but may contain inaccuracies; in the event of any discrepancy, the original Chinese text prevails. This translation does not constitute legal, tax or professional advice. For questions concerning interpretation or application, please consult a qualified professional.
