State Administration of Taxation, Notice on Income Tax Treatment Issues Concerning Losses from Enterprise Equity Investment

国家税务总局关于企业股权投资损失所得税处理问题的公告

September 04, 2010 | BY

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Notice stipulating one-off deduction of equity investment losses.

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Issued: July 28 2010
Effective: January 1 2010

Main contents: Where an enterprise incurs a loss from equity interest investment in another entity, such loss shall be deducted only once