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》(下)

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 Ⅲ)

（接上期）十、间接转让中国应税财产的交易双方和筹划方，以及被间接转让股权的中国居民企业，应按照主管税务机关要求提供以下资料：（一）本公告第九条规定的资料（已提交的除外）；（二）有关间接转让中国应税财产交易整体安排的决策或执行过程信息；

（Continued） X. Both transaction and planning parties of the indirect transfer of China taxable properties, and Chinese resident enterprise whose shares being indirectly transferred, are required to submit the following documents to the competent tax authority： A. Documents required by Article 9 of the Announcement （unless previously submitted）;