SAT answers questions on anti-avoidance administration
June 24, 2009
The latest rules on special tax adjustments were a hot topic when China’s State Administration of Taxation (SAT) held a half-day online question and answer session earlier this month.
The rules are found in Guo Shui Fa [2009] number 2 – Implementation Measures of Special Tax Adjustments (Trial) and Cai Shui [2008] number 121. The SAT host was Liao Ti Zhong, the deputy director of the international taxation fepartment of the SAT. The questions related to many aspects of the rules on this topic, summarised below.
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