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.

(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。)

Guo Shui Han [2010] No.69

国税函 [2010] 69号

Jiangsu Provincial Office of the State Administration of Taxation:

江苏省国家税务局：

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