Circular on Several Issues Concerning the Enterprise Income Tax Treatment of Enterprise Re-organisations
关于企业重组业务企业所得税处理若干问题的通知
Qualified M&A transactions allowed special income tax treatment.
Issue: June 2009
CLP Reference: 3230/09.04.30
PRC Reference: 财税 [2009] 59号
Promulgated: 30 April 2009
Effective: 01 January 2008
Keywords (click to search):
[enterprise income tax]
[enterprise re-organisation]
[debt restructuring]
[equity acquisition]
[asset acquisition]
[merger]
[division]
[special tax treatment]
[acquirer]
(Issued by the Ministry of Finance and State Administration of Taxation on April 30 2009 and effective as of January 1 2008.)
(财政部、国家税务总局于二零零九年四月三十日发布，自二零零八年一月一日起执行。)
Finance departments (bureaux), offices of the State Administration of Taxation and local taxation bureaux of provinces, autonomous regions, municipalities directly under the central government and cities with independent development plans and the Finance Bureau of the Xinjiang Production and Construction Corp:
各省、自治区、直辖市、计划单列市财政厅（局）、国家税务局、地方税务局，新疆生产建设兵团财务局：
Pursuant to Article 20 of the PRC Enterprise Income Tax Law and Article 75 of the Implementing Regulations for the PRC Enterprise Income Tax Law (Order of the State Council No.512) we hereby notify you on specific enterprise income tax treatment issues involved in enterprise re-organisations as follows:
根据《中华人民共和国企业所得税法》第二十条和《中华人民共和国企业所得税法实施条例》（国务院令第512号）第七十五条规定，现就企业重组所涉及的企业所得税具体处理问题通知如下：
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