Issued: July 26 2010
Effective: January 1 2010
Main contents: If tax treatment for an enterprise re-organisation in 2008 or 2009 has not yet been carried out, matters may be handled in accordance with these Measures.
State Administration of Taxation, Measures for the Administration of Enterprise Income Tax in Connection with Enterprise Re-organisation
国家税务总局企业重组业务企业所得税管理办法
Tax filing requirements clarified for enterprise re-organisation.
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