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.

(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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