Notice on Enterprise Income Tax Policy Issues Related to Asset Restructuring Activities Such as Non-Monetary Asset Investments by Enterprises in China (Shanghai) Pilot Free Trade Zone
财政部国家税务总局关于中国(上海)自由贸易试验区内企业以非货币性资产对外投资等资产重组行为有关企业所得税政策问题的通知
This document addresses enterprise income tax treatment for asset restructuring activities, including non-monetary asset investments, conducted by enterprises within the Shanghai Pilot Free Trade Zone.