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国家税务总局2012年8月10日发布了《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”),该文从2012年10月1日起施行,同时废止了2009年3月12日发布的《国家税务总局关于企业政策性搬迁或处置收入有关企业所得税处理问题的通知》(国税函[2009]
The State Administration of Taxation issued the Measures for the Administration of Corporate Income Taxes on Relocation of Enterprises (Official Notice of the State Administration of Taxation No. 40 of 2012, hereinafter referred to as “Announcement No. 40” on August 10, 2012) Which came into effect on March 1, 2009, at the same time, the Circular of the State Administration of Taxation on the Enterprise Income Tax Treatment Related to the Policy-related Relocation or Disposal of Enterprises has been abolished (Guoshuihan [2009]