Land of Plenty Taicang to Create Rapid Development Modern Zone
"鱼米之乡"太仓
——造就经济飞速发展的现代化开发区
New Implementation Rules for enterprise reorganizations: more certainties or questions
新企业重组所得税管理办法:更确定还是更多问题
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中国投资地理 AUTUMN 2010
CONTENTS
目录
Reading Guide
Fifteen months after the issuance of the M&A Tax Rules, the State Administration of Taxation (SAT) has finally issued the "Administrative Measures on the Enterprise Income Tax Treatment of Enterprise Reorganizations" in SAT Bulletin No. 4 of 2010, to provide clarification in a number of areas. The Implementation Rules also provide guidance on filing and documentation requirements (Page28) In order to further advance the building of Shanghai International Shipping Center towards the end of the "12th Five Year Plan" period, Shanghai Integrated Bonded Area Management Committee issued Several Opinions on Financial Support and Economic Development During the "12th Five Year Plan" Period to stimulate and support economic development and industrial upgrade and three aspects of supporting policies in Shanghai's three main special development zones, the Yangshan Bonded Port Area, Waigaoqiao Free Trade Zone (including the Logistics Park), and Pudong Airport Integrated Bonded Zone to promote the sustainable and stable development of regional economy and optimize the allocation of resources. (Page44)

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