Announcement on Issues Relevant to the Reporting of Information on Overseas Investments and the Income Thereof by Tax-resident Enterprises

关于居民企业报告境外投资和所得信息有关问题的公告

Tax-resident enterprises that hold 10% of shares of a foreign enterprise are required to report the relevant information to the tax authority.

By clpstaff | clp articles

(Issued by the State Administration of Taxation on June 30 2014 and effective as of September 1 2014.)

(国家税务总局于二零一四年六月三十日发布，自二零一四年九月一日起施行)

SAT Announcement [2014] No.38

国家税务总局公告 [2014] 第38号

With a view to regulating the substance of

为规范居民企业境外投资和所得信息报告的内容和方式，根据《中华人民共和国税收征收管理法》（以下简称税收征管法）及其实施细则、《中华人民共和国企业所得税法》（以下简称企业所得税法）及其实施条例等有关规定，现就居民企业报告境外投资和所得信息有关问题公告如下：

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