State Administration of Taxation, The Question on Not Levying Business Tax on Transfers of Enterprise Property Rights Official Reply

国家税务总局关于转让企业产权不征营业税问题的批复

March 31, 2002 | BY

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Issued: February 21 2002Main contents: The Reply clarifies that the transfer of enterprise property rights is different from the sale of immovable property…

Clp Reference: 3230/02.02.21 Promulgated: 2002-02-21

Issued: February 21 2002

Main contents: The Reply clarifies that the transfer of enterprise property rights is different from the sale of immovable property or assignment of intangible assets and thus not subject to business tax.
Related legislation: PRC, Business Tax Tentative Regulations(Revised), Nov 10 2008, CLP 2008 No.10 p62

clp reference:3230/02.02.21promulgated:2002-02-21

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