Full text translation - January 19 2011

    January 18, 2011 | BY

    clpstaff &clp articles

    Announcement on Issues Concerning the Enterprise Income Tax Treatment of Income Derived from the Transfer of Property, Etc. by Enterprises

    Announcement on Issues Concerning the Enterprise Income Tax Treatment of Income Derived from the Transfer of Property, Etc. by Enterprises

    关于企业取得财产转让等所得企业所得税处理问题的公告

    When an enterprise derives revenue from the transfer of property, etc., it shall include all of the revenue in the year that is recognised to be the year in which such revenue is derived. (See translation)

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