（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 Chinese version shall prevail.）

Circular on Issues Concerning Process of Enterprise Income Tax in Enterprise Restructuring Business

Ministry of Finance, State Administration of Taxation　　Cai Shui [2009] No. 59　　April 30, 2009

All offices of State Administration of Taxation and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government, and cities separately designated in the State plan, and Finance Bureau of Xinjiang Production and Construction Corps,

In accordance with Article 20 of the Enterprise Income Tax Law of the People's Republic of China and Article 75 of the Regulations on the Implementation of the Enterprise Income Tax Law of the People's Republic of China (Order No. 512 of the State Council), issues on the specific process of enterprise income tax in connection with enterprise restructuring are notified as follows:

Article 1　For the purpose of this Circular, Enterprise Restructuring refers to transactions of material change in legal structure or economic structure of an enterprise oth