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外 Waitan Ludi Policy Terminal China industrial-policy monitor · updated 2026-10-25
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中华人民共和国企业所得税法实施条例

Regulations for the Implementation of the Enterprise Income Tax Law of the People’s Republic of China

国务院令第512号 · 国家税务总局 · dated 2026-06-12, 151 days ago

4 / 31
provinces with a held document citing it
1 / 6
of the provinces whose provincial-government documents are listed in full
7
local documents citing it: 1 prefecture, 6 province
in window
Inside the usual window for a provincial restatement, 2026-09-04 to 2027-02-26 (median 2026-11-10).

Found by citation: a local document that names this directive by its number or 《title》. One that restates it without naming it is not counted here. A citation shows the document names the directive, not that it carries all of it out, and a gap is not a finding of non-compliance.

Timeline

day 0day 289
● large: provincial document · small: city or countyshaded: middle half of measured lags (84–259 days), dashed: mediansolid line: today

By province

The first held document from each province that cites the directive: from the provincial government, its departments, or a city or county. In the 6 provinces marked "full" we hold the provincial government's own document list (省政府 and its General Office), so a gap there is more telling; but a response can come from a department, be published outside that list, or name the directive without its number or title. Elsewhere "none found" may only mean we have not collected the document.

Fujian · full
2016-01-21 · -3795 days · prefecture
Inner Mongolia
2026-07-29 · 47 days · province
Jilin
2026-07-30 · 48 days · province · 3 docs
Guizhou
2026-08-24 · 73 days · province · 2 docs
Anhui · full
listing ends 2026-10-14, too soon to tell
Beijing · full
listing ends 2026-10-11, too soon to tell
Guangdong · full
listing ends 2026-09-11, too soon to tell
Hainan · full
listing ends 2026-10-01, too soon to tell
Hunan · full
listing ends 2026-10-13, too soon to tell
Chongqing
none found (partial coverage)
Gansu
none found (partial coverage)
Guangxi
none found (partial coverage)
Hebei
none found (partial coverage)
Heilongjiang
none found (partial coverage)
Henan
none found (partial coverage)
Hubei
none found (partial coverage)
Jiangsu
none found (partial coverage)
Jiangxi
none found (partial coverage)
Liaoning
none found (partial coverage)
Ningxia
none found (partial coverage)
Qinghai
none found (partial coverage)
Shaanxi
none found (partial coverage)
Shandong
none found (partial coverage)
Shanghai
none found (partial coverage)
Shanxi
none found (partial coverage)
Sichuan
none found (partial coverage)
Tianjin
none found (partial coverage)
Tibet
none found (partial coverage)
Xinjiang
none found (partial coverage)
Yunnan
none found (partial coverage)
Zhejiang
none found (partial coverage)

What the local documents add

Measures the keyword screen finds in the citing documents (unreviewed leads), and how many restrict applicants to locally registered firms (1).

Capital grant · 1 Guidance fund / state equity · 1

Every citing document

2016-01-21 +-3795d Fujian · 泉州市 泉州市人民政府关于公布市级行政审批中介服务事项的通知 Notice of the Quanzhou Municipal People’s Government on the Publication of Municipal-Level Administ…
prefecture · Capital grant, Guidance fund / state equity · applicants must be registered locally · compare text
2026-07-29 +47d Inner Mongolia 内蒙古自治区财政厅 国家税务总局内蒙古自治区税务局关于确定内蒙古自治区注册税务师协会等十三户非营利组织免税资格的通知
province · compare text
2026-07-30 +48d Jilin 关于吉林省2026年度—2030年度省级非营利组织免税资格组织名单(第一批)的公告(吉财公告〔2026〕40号)
province · compare text
2026-07-30 +48d Jilin 关于吉林省2026年度—2028年度公益性社会组织捐赠税前扣除资格名单的公告 (吉财公告〔2026〕41号)
province · compare text
2026-08-24 +73d Guizhou 贵州省财政厅 国家税务总局贵州省税务局 关于确认修文县红十字会等群众团体2026年度—2028年度公益性捐赠税前扣除资格的公告
province · compare text
2026-08-24 +73d Guizhou 贵州省财政厅 国家税务总局贵州省税务局 关于确认贵州省红十字会等群众团体2027年度—2029年度公益性捐赠税前扣除资格的公告
province · compare text
2026-08-25 +74d Jilin 关于确认吉林省红十字会等公益性群众团体2026年度—2028年度公益性捐赠税前扣除资格的公告(吉财公告〔2026〕43号)
province · compare text