Circular on Income Tax Treatment Issues Relevant to the Internal Disposal of Assets by Foreign-invested Enterprises

关于外商投资企业内部处置资产有关所得税处理问题的通知

The Circular specifies the circumstances under which there is a disposal of assets internally and the circumstances under which it is not deemed a disposal of assets internally.

By clpstaff | clp articles |

(Issued by the State Administration of Taxation on October 14 2005. )

(国家税务总局于二零零五年十月十四日发布。)

Guo Shui Han [2005] No.970

国税函 [2005] 970号

Offices of the State Administration of Taxation of provinces, autonomous regions, municipalities directly

各省、自治区、直辖市和计划单列市国家税务局，深圳市地方税务局：

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