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.

(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

Offices of the State Administration of Taxation of provinces, autonomous regions, municipalities directly under the central government and cities with independent development plans and the Local Taxation Bureau of Shenzhen Municipality:

各省、自治区、直辖市和计划单列市国家税务局，深圳市地方税务局：

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