Circular on the Standards for the Pre-tax Deduction of Relevant Expenses by the Head Offices of Enterprises that Consolidate (Combine) Their Tax Payments

关于合并(汇总)纳税企业总机构有关费用税前扣除标准的通知

This Circular addresses issues regarding pre-tax deduction of advertisement and publicity expenses, and public welfare and relief donations by the head offices of enterprises that consolidate (combine) their tax payments.

By clpstaff | clp articles |

(Issued by the State Administration of Taxation on September 5 2005 and effective as of January 1 2005.)

(国家税务总局于二零零五年九月五日发布，自二零零五年一月一日起施行。)

Guo Shui Fa [2005] No.136

Offices of the State Administration of Taxation and local taxation bureaux of provinces, autonomous regions, municipalities directly under the central government and municipalities with independent development plans:

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