State Administration of Taxation, Notice on Income Tax Treatment Issues Concerning Losses from Enterprise Equity Investment

国家税务总局关于企业股权投资损失所得税处理问题的公告

Notice stipulating one-off deduction of equity investment losses.

1 minute readSeptember 04, 2010 at 12:58 AM

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Issued: July 28 2010

Effective: January 1 2010

Main contents: Where an enterprise incurs a loss from equity interest investment in another entity, such loss shall be deducted only once as enterprise losses when calculating enterprise taxable income for the year that is recognised to be the year in which the loss occurred (Article 1)

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