Issued: January 7 2003
Interpreting authority: State Administration of Taxation
Applicability: Disposal of financial assets refers to enterprises that obtain, through purchase, absorption of equity shares or other means, the equity, debt, real capital and "bundled-assets" of domestic companies and then transfer, retire, exchange or sell these assets for profit (Article 2).
State Administration of Taxation, Issues Relevant to Taxation of Foreign-invested Enterprises and Foreign Enterprises Engaged in Disposal of Financial Assets Circular
国家税务总局关于外商投资企业和外国企业从事金融资产处置业务有关税收问题的通知
Issued: January 7 2003Interpreting authority: State Administration of TaxationApplicability: Disposal of financial assets refers to enterprises that obtain,…
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