Issued: February 21 2002
Main contents: The Reply clarifies that the transfer of enterprise property rights is different from the sale of immovable property or assignment of intangible assets and thus not subject to business tax.
State Administration of Taxation, The Question on Not Levying Business Tax on Transfers of Enterprise Property Rights Official Reply
国家税务总局关于转让企业产权不征营业税问题的批复
Issued: February 21 2002Main contents: The Reply clarifies that the transfer of enterprise property rights is different from the sale of immovable property…
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