国家税务总局发布《关于非居民企业间接转让财产企业所得税若干问题的公告》(中)

State Administration of Taxation Released an Announcement on Issues concerning the Enterprise Income Tax on Income Deriving from Indirect Transfer of Properties by Nonresident Enterprises(Part Ⅱ )

（接上期） （五）间接转让中国应税财产交易在境外应缴纳所得税情况； （六）股权转让方间接投资、间接转让中国应税财产交易与直接投资、直接转让中国应税财产交易的可替代性； （七）间接转让中国应税财产所得在中国可适用的税收协定或安排情况； （八）其他相关因素。

E. The foreign income tax situation concerning the indirect transferof China taxable properties; F. The substitutability of indirect investment, indirect transfer of China taxable properties with direct investment, direct transfer of China taxable properties among equity interest transferor; G. The application of a tax treaty or an arrangement to the indirecttransfer income of China taxable properties; H. Other related factors.