State Administration of Taxation, Official Reply on the Issue of the Handling of Preferential Income Tax Treatment of Foreign-invested Enterprises that Have Been Shut Down by the Government

国家税务总局关于政府关停外商投资企业所得税优惠政策处理问题的批复

April 16, 2010 | BY

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Liquidated FIEs should pay back preferential income tax.

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Issued: February 12 2010

Main contents: With respect to the issue of handling the preferential tax treatment of foreign-invested enterprises that have been shut down and liquidated as a result