Announcement of the State Administration of Taxation on Issues concerning the Determination of Resident Enterprises Based on the Standards of Actual Management Institutions
Announcement of the State Administration of Taxation on Issues concerning the Determination of Resident Enterprises Based on the Standards of Actual Management Institutions
Announcement of the State Administration of Taxation on Issues concerning the Determination of Resident Enterprises Based on the Standards of Actual Management Institutions
Announcement of the State Administration of Taxation 2014 No. 9
January 29, 2014
For the purpose of improving the determination of resident enterprises based on actual management institutions, and strengthening the collection and administration of enterprise income tax, according to the Decision of the State Council on Cancellation and Decentralization of a Batch of Administrative Examination and Approval Items (Guo Fa [2013] No. 44), the State Administration of Taxation (hereinafter referred to as the "SAT") has revised relevant articles of the Circular of the State Administration of Taxation on Issues Concerning the Identification of Chinese-Controlled Overseas Registered Enterprises as Resident Enterprises in Accordance With the Actual Standards of Organizational Management (Guo Shui Fa [2009] No.
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