Circular on Several Issues Concerning the Enterprise Income Tax Treatment of Enterprise Restructuring

关于企业重组业务企业所得税处理若干问题的通知

Qualified M&A transactions allowed special income tax treatment.

By clpstaff | clp articles |

Cai Shui [2009] No.59

财税 [2009] 59号

(Issued by the Ministry of Finance and State Administration of Taxation on April 30 2009 and effective as of January 1 2008.)

Finance departments (bureaux), offices of the State Administration of Taxation and local taxation bureaux of provinces, autonomous regions,

(财政部、国家税务总局于二零零九年四月三十日发布，自二零零八年一月一日起执行。)

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