State Administration of Taxation, Measures for the Administration of Enterprise Income Tax in Connection with Enterprise Re-organisation
国家税务总局企业重组业务企业所得税管理办法
October 13, 2010 | BY
clpstaff &clp articles &Tax filing requirements clarified for enterprise re-organisation.
Issued: July 26 2010
Effective: January 1 2010
Main contents: 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.
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.
Related legislation: PRC Enterprise Income Tax Law, Mar 16 2007, CLP 2007 No.3 p.21; Implementing Regulations for the PRC Enterprise Income Tax Law, Dec 6 2007, CLP 2008 No.1 p.21; PRC Law on the Administration of the Levy and Collection of Taxes (Revised in April 2001), Apr 28 2001, CLP 2001 No.5 p.12 & CLP 1995 No.3 p.12; Implementing Rules for the PRC Law on the Administration of the Levy and Collection of Taxes, Sep 7 2002, CLP 2002 No.9 p.67; and Circular on Several Issues Concerning the Enterprise Income Tax Treatment of Enterprise Re-organisations, April 30 2009, CLP 2009 No.5 p.74
clp reference:3230/10.07.26prc reference:国家税务总局公告2010年第4号promulgated:2010-07-26effective:2010-01-01
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