China -  Chinese law firm

Should there be any change if the tax payable or taxable income rate has been fixed?

Should there be any change if the tax payable or taxable income rate has been fixed?

For the year usually there is no adjustment unless the following situation arises:

a. a major company restructuring occurs;

b. major changes are made with respect to the scope of production and business or the main business that is carried on; and/or

c. an event of force majeure occurs.

 

 

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