State Administration of Taxation, Circular on Issues Relevant to the Refund of Enterprise Income Tax in Connection with Re-investments by Foreign Investors
国家税务总局关于外国投资者再投资退还企业所得税有关问题的通知
Date:
December 2005
CLP Reference: 3210/05.11.17
PRC Reference: 国税函 [2005] 1093 号
Promulgated: 17 November 2005
Effective: 17 November 2005
Keywords (click to search): [foreign investor] [re-investments] [corporate tax] [income tax] [taxation] [levy] [corporate income tax] [profit tax] [FIEs]
Issued: November 17 2005
Effective: as of date of issue
Main contents: After the occurrence of a transfer of their...
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