Circular on Issues Relevant to the Refund of Enterprise Income Tax in Connection with Re-investments by Foreign Investors

国家税务总局关于外国投资者再投资退还企业所得税有关问题的通知

The Circular clarifies the refund of enterprise income tax in connection with re-investments by foreign investors of profits distributed after equity transfers.

(Issued by the State Administration of Taxation on, and effective as of, November 17 2005 .)

(国家税务总局于二零零五年十一月十七日发布施行。)

Guo Shui Han [2005] No.1093

国税函 [2005] 1093号

Offices of the State Administration of Taxation of provinces,

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：