How does this circular helps to expand the effect of taxable income of the 2008 revised Corporate income tax law to Non-TRE in China?

REWRITE ONLY 1 PAGE!

around 500 words, double space.

Please rewrite the attached file (point form) to essay format and add more sources and new information into essay.

Please add the following information by researching online:
1. Any events happened in the past led to the Chinese government to pass this circular.
2. What\’s the ultimate goals of this circular?
3. How does this circular helps to expand the effect of taxable income of the 2008 revised Corporate income tax law to Non-TRE in China?
4. Please mention the Standards of Circular 698 and special ta adjustments throughout the essay.
5. the relationship between Circular 698 and General anti-avoidance rules (GAAR), please mention it throughout the essay.

Except the attached file \’Plan (1)\’ for rewriting purpose, the other 2 documents are the other parts of the essay(just for your references).