Notice of the Ministry of Finance and the State Administration of Taxation on Tax Issues Related to the Listing of China Yangtze Power Co., Ltd. and the Acquisition of Three Gorges Power Generation Assets

This document addresses tax treatment for China Yangtze Power Co., Ltd.'s listing and acquisition of Three Gorges power generation assets, covering business tax, surcharges, deed tax, stamp tax, urban maintenance and construction tax, corporate income tax, and value-added tax.