Measures for the Administration of Enterprise Income Tax in Connection with Enterprise Re-organisation

企业重组业务企业所得税管理办法

The Measures detail the administration of general tax treatment of enterprise re-organisation, the administration of special tax treatment of enterprise re-organisation, and the tax administration of cross-border re-organisation.

(Issued by the State Administration of Taxation on July 26 2010 and effective as of January 1 2010.)

(国家税务总局于二零一零年七月二十六日发布，自二零一零年一月一日起施行。)

SAT Announcement [2010] No.4

If an enterprise has completed a re-organisation at the time of the issuance hereof and the special tax treatment specified in the Ministry of Finance and State Administration of Taxation, Circular on Several Issues Concerning the Enterprise Income Tax Treatment of Enterprise Re-organisations (Cai Shui [2009] No.59) were applied in respect of such re-organisation and it did not prepare relevant materials in accordance with the requirements hereof, it shall prepare such materials. If it requires the confirmation of the tax authority, such confirmation shall be secured in accordance with the requirements hereof. If tax treatment for an enterprise re-organisation in 2008 or 2009 has not yet been carried out, matters may be handled in accordance with these Measures.

国家税务总局公告2010年第4号

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