Enterprises commencing business operations in the middle of a tax year or actually operating for a period of less than 12 months in any tax year due to such factors as merger or shut-down shall use the actual period of operations as the tax year.
Enterprises commencing business operations in the middle of a tax year or actually operating for a period of less than 12 months in any tax year due to such factors as merger or shut-down shall use the actual period of operations as the tax year.
企业在一个纳税年度的中间开业，或者由于合并、关闭等原因，使该纳税年度的实际经营期不足十二个月的，应当以其实际经营期为一个纳税年度。