Issued: April 30 2009
Effective: January 1 2008
Main contents: When an enterprise re-organisation satisfies all of the following conditions, special tax treatment provisions shall apply:
(1) it is carried
Ministry of Finance and State Administration of Taxation, Circular on Several Issues Concerning the Enterprise Income Tax Treatment of Enterprise Re-organisations
财政部、国家税务总局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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