We have explained about income tax of foreign-invested businesses in DPRK, including types of enterprise incomes and others, the way of tax calculation and its payment, and exemption or reduction measures to them in DPRK. We set different kinds as incomes of a foreign-invested business, object of enterprise income tax, according different sectors. And more favorable tax rates and mode of its payment over other countries in DPRK are fixed in this paper.
Published in | International Journal of Accounting, Finance and Risk Management (Volume 2, Issue 2) |
DOI | 10.11648/j.ijafrm.20170202.12 |
Page(s) | 57-61 |
Creative Commons |
This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited. |
Copyright |
Copyright © The Author(s), 2017. Published by Science Publishing Group |
Enterprise Income Tax, Foreign-Invested Business, Income, Object of Taxation, Tax, Mode of Payment
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APA Style
Pong-Nam Ri, Hye-Gyong Sin. (2017). Income Tax of Foreign-Invested Business and Organization of Its Payment in DPRK. International Journal of Accounting, Finance and Risk Management, 2(2), 57-61. https://doi.org/10.11648/j.ijafrm.20170202.12
ACS Style
Pong-Nam Ri; Hye-Gyong Sin. Income Tax of Foreign-Invested Business and Organization of Its Payment in DPRK. Int. J. Account. Finance Risk Manag. 2017, 2(2), 57-61. doi: 10.11648/j.ijafrm.20170202.12
@article{10.11648/j.ijafrm.20170202.12, author = {Pong-Nam Ri and Hye-Gyong Sin}, title = {Income Tax of Foreign-Invested Business and Organization of Its Payment in DPRK}, journal = {International Journal of Accounting, Finance and Risk Management}, volume = {2}, number = {2}, pages = {57-61}, doi = {10.11648/j.ijafrm.20170202.12}, url = {https://doi.org/10.11648/j.ijafrm.20170202.12}, eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.ijafrm.20170202.12}, abstract = {We have explained about income tax of foreign-invested businesses in DPRK, including types of enterprise incomes and others, the way of tax calculation and its payment, and exemption or reduction measures to them in DPRK. We set different kinds as incomes of a foreign-invested business, object of enterprise income tax, according different sectors. And more favorable tax rates and mode of its payment over other countries in DPRK are fixed in this paper.}, year = {2017} }
TY - JOUR T1 - Income Tax of Foreign-Invested Business and Organization of Its Payment in DPRK AU - Pong-Nam Ri AU - Hye-Gyong Sin Y1 - 2017/05/08 PY - 2017 N1 - https://doi.org/10.11648/j.ijafrm.20170202.12 DO - 10.11648/j.ijafrm.20170202.12 T2 - International Journal of Accounting, Finance and Risk Management JF - International Journal of Accounting, Finance and Risk Management JO - International Journal of Accounting, Finance and Risk Management SP - 57 EP - 61 PB - Science Publishing Group SN - 2578-9376 UR - https://doi.org/10.11648/j.ijafrm.20170202.12 AB - We have explained about income tax of foreign-invested businesses in DPRK, including types of enterprise incomes and others, the way of tax calculation and its payment, and exemption or reduction measures to them in DPRK. We set different kinds as incomes of a foreign-invested business, object of enterprise income tax, according different sectors. And more favorable tax rates and mode of its payment over other countries in DPRK are fixed in this paper. VL - 2 IS - 2 ER -