State Administration of Taxation, 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

Issued: November 17 2005Effective: as of date of issueMain contents: After the occurrence of a transfer of their equity, certain foreign-invested enterprises…

1 minute readNovember 30, 2005 at 11:58 PM

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Issued: November 17 2005

Effective: as of date of issue

Main contents: After the occurrence of a transfer of their equity, certain foreign-invested enterprises have distributed profits, which were realized in years prior to the equity transfer, to the foreign investor that acquired the equity

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