State Administration of Taxation, Circular on Income Tax Treatment Issues Relevant to the Internal Disposal of Assets by Foreign-invested Enterprises

国家税务总局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

November 30, 2005 | BY

clpstaff &clp articles

Issued: October 14 2005Main contents: The Circular specifies the circumstances under which there is a disposal of assets internally and the circumstances…

Clp Reference: 3210/05.10.14 Promulgated: 2005-10-14

Issued: October 14 2005

Main contents: 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.
Related legislation: PRC Foreign-invested Enterprise and Foreign Enterprise Income Tax Law, Apr 9 1991, CLP 1991 No.3 p.25 and Implementing Rules for the PRC Foreign-invested Enterprise and Foreign Enterprise Income Tax Law, Jun 30 1991, CLP 1991 No.7 p.16

clp reference:3210/05.10.14
prc reference:国税函 [2005] 970 号
promulgated:2005-10-14

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