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.

2 minute readMarch 31, 2004 at 11:58 PM

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& clp articles

Issued: March 25 2004

Effective: April 17 1997

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