Income Tax Treatment of Enterprise Debt Restructuring Measures

企业债务重组业务所得税处理办法

The PRC tax authorities move in to prevent the loss of tax revenue arising from debt restructuring activities.

By clpstaff | clp articles |

(Issued by the State Administration of Taxation on January 23 2003 and effective as of March 1 2003.)

（国家税务总局於二零零三年一月二十三日发布，自二零零三年三月一日起施行。）

Article 1: These Procedures have been formulated in accordance with the PRC Enterprise Income Tax Tentative Regulations and

第一条为加强对企业债务重组业务的所得税管理，防止税收流失，根据《中华人民共和国企业所得税暂行条例》及其实施细则的规定，制定本办法。

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