(Issued by the State Administration of Taxation on October 27 2010 and effective 30 days from the date of issuance.)
SAT Announcement [2010] No.19
(国家税务总局于二零一零年十月二十七日发布，自发布之日起30日后施行。)
Announcement on Issues Concerning the Enterprise Income Tax Treatment of Income Derived from the Transfer of Property, Etc. by Enterprises
关于企业取得财产转让等所得企业所得税处理问题的公告
When an enterprise derives revenue from the transfer of property, etc., it shall include all of the revenue in the year that is recognised to be the year in which such revenue is derived.
By clpstaff | clp articles |