Circular of the Ministry of Finance and the State Administration of Taxation on Issues Concerning the Business Tax on Equity Transfer

Circular of the Ministry of Finance and the State Administration of Taxation on Issues Concerning the Business Tax on Equity Transfer

Cai Shui [2002] No. 191

December 10, 2002

The financial departments (bureaus) at all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan, the offices of the State Administration of Taxation and local taxation bureaus, and the financial bureau of Xinjiang Production and Construction Corp.,

Recently, it is reflected in some areas that issues concerning the levy of business tax on intangible asset and real property involved in equity transfer are unclear and it is requested for clarification.
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