（PCPA注：非官方译本。当产生歧意时,应以法律中文原文为准。This English document is not an official translation．In case of discrepancy, the original Chineseversion shall prevail.）

Circular of the State Administration of Taxation on the Issuance of the Implementation Measures for Special Tax Adjustments （Trial Implementation）

the State Administration of Taxation　　Guo Shui Fa [2009] No. 2　　January 8, 2009

To the state taxation bureaus and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan:

In order to implement the Enterprise Income Tax Law of the People's Republic of China and its Implementation Regulations and regulate and strengthen the administration of special tax adjustments, the State Administration of Taxation has formulated the Implementation Measures for Special Tax Adjustments （Trial Implementation）. These Measures are hereby issued to you for implementation.

Attachment:

Implementation Measures for Special Tax Adjustments （Trial Implementation）

Chapter I　General Provisions

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