(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。）
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 |