Announcement on Issues Relevant to the Levy of Enterprise Income Tax by Assessment

关于企业所得税核定征收有关问题的公告

Enterprise income tax may not be levied by assessment against enterprises that solely engage in equity (stock) investment business.

(Issued by the State Administration of Taxation on June 19 2012 and effective as of January 1 2012.)

(国家税务总局于二零一二年六月十九日发布，自二零一二年一月一日起施行。)

SAT Announcement [2012] No.27

国家税务总局公告 [2012] 第27号

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