Circular on Issues Relevant to the Deduction of Wages, Salaries and Employee Benefit Expenses by Enterprises

关于企业工资薪金及职工福利费扣除问题的通知

The Circular addresses the issues of wages and salaries, total payroll, and deduction of employee benefit expenses.

(Issued by the State Administration of Taxation on January 4 2009 and effective as of January 1 2008.)

(国家税务总局於二零零九年一月四日发布,自二零零八年一月一日起执行。)

Guo Shui Han [2009] No.3

国税函 〔2009〕 3号

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

各省、自治区、直辖市和计划单列市国家税务局、地方税务局：

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