Issued:March 25 2004
Effective: April 17 1997
Main contents: The Circular states that in the case of ordinary equity transactions (including transfer of stocks or shares),
State Administration of Taxation, Income Tax Issues Relevant to Enterprise Equity Assignment Supplementary Circular
国家税务总局关于企业股权转让有关所得税问题的补充通知
The differing characterization of retained earnings as equity assignment income or dividend income, in situations as company stock transfer, liquidation and assignment of subsidiary.
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