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.
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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.)