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.

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, municipalities directly under the central government and cities with independent development plans and the Finance Bureau of the Xinjiang Production and Construction Corp:

(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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