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

国家税务总局关于合并(汇总)纳税企业总机构有关费用税前扣除标准的通知

October 02, 2005 | BY

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Issued: September 5 2005Effective: January 1 2005Main contents: The Circular comprises:1. Standard for the Deduction of Advertisement Expenses Centrally…

Clp Reference: 3230/05.09.05 Promulgated: 2005-09-05 Effective: 2005-01-01

Issued: September 5 2005
Effective: January 1 2005

Main contents: The Circular comprises:
1. Standard for the Deduction of Advertisement Expenses Centrally Paid by Head Offices
2. Standards for the Deduction of Publicity Expenses and Public Welfare and Relief Donations Centrally Paid by Head Offices
3. Scope of Application

clp reference:3230/05.09.05
prc reference:国税发 [2005] 136 号
promulgated:2005-09-05
effective:2005-01-01

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