（PCPA注：非官方译本。当产生歧意时,应以法律中文原文为准。This English document is not an official translation．In case of discrepancy, the original Chineseversion shall prevail.）

Circular of the Ministry of Finance and the State Administration of Taxation on Issues Concerning the Income Tax Levied on Partners of A Partnership Enterprise

the Ministry of Finance and the State Administration of Taxation　　Cai Shui [2008] No. 159　　December 23, 2008

The financial departments (bureaus), the national and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the central government, and cities specifically designated in the State plan, and the financial bureau of Xinjiang Production and Construction Corp.,

In accordance with the Enterprise Income Tax Law of People's Republic of China and its regulations for the implementation as well as the Individual Income Tax of the People's Republic of China, the issues concerning the income tax levied on partners of a partnership enterprise are hereby notified as follows:

Article 1　The term "partnership enterprise" in this Circular refers to the partnership enterprises established in accordance with the laws and administrative laws and regulations of China.

Article 2　Fo