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一、厘清《企业政策性搬迁所得税管理办法》(国家税务总局公告2012年第40号)的执行时间争议《企业政策性搬迁所得税管理办法》(国家税务总局公告2012年第40号)(以下简称40号公告)废止了国家税务总局在2009年3月发布的《国家税务总局关于企业政策性
I. Clarification on the Implementation Time of the Administrative Measures on Enterprise’s Policy-related Removal of Income Tax (Announcement No. 40 of 2012 by the State Administration of Taxation) Dispute Management Measures on Enterprise’s Policy-based Removal of Income Tax (Announcement No. 40 of 2012 by the State Administration of Taxation) 40 Announcement) abolished the State Administration of Taxation in March 2009 released the "State Administration of Taxation on corporate policy