Issued: May 31 2007
Main Contents: If an enterprise assigns one or more of the following interests in, or risks attaching to, an asset through a sale-leaseback transaction, it shall
State Administration of Taxation, Official Reply on the Issue of the Income Tax Treatment of Sale-leaseback Transactions by Foreign-invested Enterprises that Engage in Real Property Development
国家税务总局关于从事房地产开发的外商投资企业售后回租业务所得税处理问题的批复
Tax policy on sale-leaseback transactions by foreign-invested real property developers clarified.
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