Announcement on Value-added Tax Issues Relevant to the Asset Restructuring of Taxpayers

关于纳税人资产重组有关增值税问题的公告

VAT shall not be imposed on asset transfers on multiple occasions when the ultimate transferee is the same.

(Issued by the State Administration of Taxation on November 19 2013 and effective as of December 1 2013.)

(国家税务总局于二零一三年十一月十九日发布，自二零一三年十二月一日起施行。)

SAT Announcement [2013] No.66

We hereby announce value-added tax issues relevant to the asset restructuring of taxpayers as follows:

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