(Issued by the State Administration of Taxation on December 10 2009 and effective as of January 1 2008.)
(国家税务总局于二零零九年十二月十日发布，自二零零八年一月一日起施行。)
Guo Shui Han [2009] No.698
国税函 [2009] 698号
各省、自治区、直辖市和计划单列市国家税务局、地方税务局：
Circular on Strengthening the Administration of Enterprise Income Tax on Income Derived from the Transfer of Equity of Non-tax-resident Enterprises
关于加强非居民企业股权转让所得企业所得税管理的通知
The Circular aims to prevent tax evasion by non-tax-resident enterprises through transfer of equity.
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