Circular on Income Tax Treatment Issues Relevant to the Internal Disposal of Assets by Foreign-invested Enterprises
关于外商投资企业内部处置资产有关所得税处理问题的通知
The Circular specifies the circumstances under which there is a disposal of assets internally and the circumstances under which it is not deemed a disposal of assets internally.
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(Issued by the State Administration of Taxation on October 14 2005. )
(国家税务总局于二零零五年十月十四日发布。)
Guo Shui Han [2005] No.970
国税函 [2005] 970号