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State Administration of Taxation, Circular on the Deed Duty Policy on the Acceptance of the Assets of the Parent Company by its Wholly-owned Subsidiary
国家税务总局关于全资子公司承受母公司资产有关契税政策的通知

Deed duty exempted for internal asset transfer

Date: July 2008

CLP Reference: 3200/08.05.26

Promulgated: 26 May 2008

Keywords (click to search): [deed duty] [deed tax] [assets of parent company] [wholly-owned subsidiary]

Issued: May 26 2008

Main Contents: Where, during the course of reorganization, an enterprise (in the form of a company) injects more capital into a subsidiary it wholly owns...

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