(Issued by the State Administration of Taxation on November 19 2013 and effective as of December 1 2013.)
(国家税务总局于二零一三年十一月十九日发布，自二零一三年十二月一日起施行。)
SAT Announcement [2013] No.66
Announcement on Value-added Tax Issues Relevant to the Asset Restructuring of Taxpayers
关于纳税人资产重组有关增值税问题的公告
VAT shall not be imposed on asset transfers on multiple occasions when the ultimate transferee is the same.
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