Official Reply on the Issue of the Handling of Preferential Income Tax Treatment of Foreign-invested Enterprises that Have Been Shut Down by the Government

关于政府关停外商投资企业所得税优惠政策处理问题的批复

Liquidated FIEs should pay back preferential income tax.

Share:

(Issued by the State Administration of Taxation on February 12 2010.)

(国家税务总局于二零一零年二月十二日发布。)

国税函 [2010] 69号