Circular on Strengthening the Administration of Enterprise Income Tax on Income Derived from the Transfer of Equity of Non-tax-resident Enterprises
关于加强非居民企业股权转让所得企业所得税管理的通知
The Circular aims to prevent tax evasion by non-tax-resident enterprises through transfer of equity.
通知目的在防止非居民企业通过股权转让逃税。
Issue: February 2010
CLP Reference: 3230/09.12.10
PRC Reference: 国税函 [2009] 698号
Promulgated: 10 December 2009
Effective: 01 January 2008
Keywords (click to search):
non-tax-resident enterprises
transfer of equity
enterprise income tax
offshore investor
(Issued by the State Administration of Taxation on December 10 2009 and effective as of January 1 2008.)
(国家税务总局于二零零九年十二月十日发布，自二零零八年一月一日起施行。)
Guo Shui Han [2009] No.698
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:
各省、自治区、直辖市和计划单列市国家税务局、地方税务局：
With a view to regulating and strengthening the administration of enterprise income tax on income derived from the transfer of equity of non-tax-resident enterprises and pursuant to the PRC Enterprise Income Tax Law and its Implementing Regulations, the PRC Law on the Administration of the Levy and Collection of Taxes and its Implementing Rules, the State Administration of Taxation, Circular on the Issuance of the <Tentative Measures for the Administration of the Withholding of the Income Tax of Non-tax-resident Enterprises at Source> (Guo Shui Fa [2009] No.3) and the Ministry of Finance and the State Administration of Taxation, Circular on Several Issues Concerning the Enterprise Income Tax Treatment of Enterprise Re-organisations (Cai Shui [2009] No.59), we hereby notify you of relevant issues as follows:
为规范和加强非居民企业股权转让所得企业所得税管理，依据《中华人民共和国企业所得税法》及其实施条例、《中华人民共和国税收征收管理法》及其实施细则、《国家税务总局关于印发〈非居民企业所得税源泉扣缴管理暂行办法〉的通知》（国税发[2009]3号）和《财政部 国家税务总局关于企业重组业务企业所得税处理若干问题的通知》（财税〔2009〕59号），现就有关问题通知如下：
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