Announcement of the State Taxation Administration on Enterprise Income Tax Issues Related to Uncompensated Losses in Previous Years After the Cancellation of Consolidated Taxation

This document announces the full abolition of the relevant provisions on enterprise income tax for uncompensated losses from previous years following the cancellation of consolidated taxation, effective from March 24, 2025, as per the State Taxation Administration's Decision on Announcing the Abolished and Amended Tax Department Rules and Normative Documents (Order No. 59).