国税函[1996]124号
颁布日期：19960319 　实施日期：19960319 　颁布单位：国家税务总局

　　GuoShuiHan [1996] No.124

　　March 19，1996

　　The state tax bureau of Jiangsu：

　　Request for an Instruction on the Tax of Increased Value of the Enterprises with Foreign Investment after Assets Reassessment （SuGuoShuiFa [1996] No.046） by your party has been received and aware of it. In view of the tax on the altered assets after assets reassessment of the enterprises with foreign investment， it should be clarified as follows through study：

　　When assets reassessment is carried out by the enterprises with foreign investment in terms of enterprise reorganization and shareholding¹ regulation， the altered value between reassessed value and original book value should be handled on the base of Paragraph 3 of Article 1 of the Circular of the State Administration of Taxation² on Several Issues Concerning Foreign-related Tax Policies of Trial Enterprises Adopting the Shareholding System issued in 1993 （GuoShuiFa [1993] No.139）。