Announcement on the Issue of Enterprise Income Tax Treatment in Respect of the Hybrid Investments of Enterprises

关于企业混合性投资业务企业所得税处理问题的公告

SAT clarifies enterprise income tax treatment for hybrid equity and debt investments.

By clpstaff | clp articles |

(Issued by the State Administration of Taxation on July 15 2013 and effective as of September 1 2013.)

(国家税务总局于二零一三年七月十五日发布，自二零一三年九月一日起施行。)

SAT Announcement [2013] No.41

国家税务总局公告 [2013] 第41号

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