Announcement on Several Issues Relevant to the Levy Administration Approach on Enterprise Income Tax Policy
关于企业所得税若干政策征管口径问题的公告
Enterprise income tax treatment of cross-border hybrid investments is clarified.
(Issued by the State Taxation Administration on June 22, 2021.)
(国家税务总局于二零二一年六月二十二日发布。)
STA Announcement [2021] No.17
国家税务总局公告2021年第17号
We, pursuant to relevant provisions of the PRC Enterprise Income Tax Law and the Implementing Regulations therefor (the Tax Law), hereby announce several issues on the levy administration approach on enterprise income tax policy as follows in order to thoroughly implement the Opinions on Further Intensifying Tax Levy and Administration Reforms issued by the General Office of the Communist Party of China and the General Office of the State Council, intensively launch the 2021 "spring wind campaign for carrying out practical matters for taxpayers and fee payers and facilitating the carrying out of tax matters by people", promote the reform of "streamlining administration, delegating authority, delegating management and improving services" in the taxation field and better serve market entities.
为贯彻落实中办、国办印发的《关于进一步深化税收征管改革的意见》，深入开展2021年"我为纳税人缴费人办实事暨便民办税春风行动"，推进税收领域"放管服"改革，更好服务市场主体，根据《中华人民共和国企业所得税法》及其实施条例（以下简称税法）等相关规定，对企业所得税若干政策征管口径问题公告如下：
This premium content is reserved for
China Law & Practice Subscribers.
A Premium Subscription Provides:
- A database of over 3,000 essential documents including key PRC legislation translated into English
- A choice of newsletters to alert you to changes affecting your business including sector specific updates
- Premium access to the mobile optimized site for timely analysis that guides you through China's ever-changing business environment
Already a subscriber? Log In Now