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.

(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

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