Notice of the Ministry of Finance and the State Administration of Taxation on VAT, Business Tax, Stamp Tax, and Land Appreciation Tax Policies Involved in the Transfer of CDMA Network and Its User Assets, Enterprise Merger, and Asset Integration by China United Network Communications Group Co., Ltd.
财政部国家税务总局关于中国联合网络通信集团有限公司转让CDMA网及其用户资产企业合并资产整合过程中涉及的增值税营业税印花税和土地增值税政策问题的通知
This document specifies the tax treatment (VAT, business tax, stamp tax, and land appreciation tax) applicable to China Unicom's transfer of its CDMA network and related assets, as well as the associated enterprise merger and asset integration. It provides tax policy guidance for this specific corporate restructuring.