State Administration on Taxation

On July 7, 2011, the State Administration of Taxation (SAT) promulgated the Announcement on Issues Concerning Income Tax Incurred by Restricted Shares Transfer of Listed Companies.

2011年7月7日，国家税务总局下发《关于企业转让上市公司限售股有关所得税问题的公告》。

State administration of taxation promulgated the notice on certification business concerning tax about pre-income tax deduction of enterprises.

国家税务总局发布关于企业财产损失所得税前扣除中有关涉税鉴证业务问题的通知。

The former official reply on tax exemption issued to the representative office upon approval by the State Taxation Administration, shall still be effective.

原已经国家税务总局批准享受免税待遇的代表机构，原免税批复仍然有效。