According to the tax law, starting from January 1, 2000, individually-owned enterprises and partnership firms shall be subject to individual income tax according to the five-level progressive tax rate applicable to individual industrial and commercial households, instead of enterprise income tax. Only the individual income tax on the business operation income obtained by individual investors will be levied. In view of the characteristics of individually-owned enterprises and partnership firms, the following planning methods are introduced.
Affiliation Planning
Investors can...
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