Announcement on Several Issues Relevant to the Levy Administration Approach on Enterprise Income Tax Policy

关于企业所得税若干政策征管口径问题的公告

Enterprise income tax treatment of cross-border hybrid investments is clarified.

By Susan Mok

(Issued by the State Taxation Administration on June 22, 2021.)

(国家税务总局于二零二一年六月二十二日发布。)

国家税务总局公告2021年第17号

STA Announcement [2021] No.17

为贯彻落实中办、国办印发的《关于进一步深化税收征管改革的意见》，深入开展2021年"我为纳税人缴费人办实事暨便民办税春风行动"，推进税收领域"放管服"改革，更好服务市场主体，根据《中华人民共和国企业所得税法》及其实施条例（以下简称税法）等相关规定，对企业所得税若干政策征管口径问题公告如下：

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