Measures for the Administration of Enterprise Income Tax in Connection with Enterprise Re-organisation

企业重组业务企业所得税管理办法

The Measures detail the administration of general tax treatment of enterprise re-organisation, the administration of special tax treatment of enterprise re-organisation, and the tax administration of cross-border re-organisation.

(Issued by the State Administration of Taxation on July 26 2010 and effective as of January 1 2010.)

(国家税务总局于二零一零年七月二十六日发布，自二零一零年一月一日起施行。)

SAT Announcement [2010] No.4

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