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

国家税务总局关于企业工资薪金及职工福利费扣除问题的通知

March 17, 2009 | BY

clpstaff &clp articles &

“Reasonable wages and salaries” defined for enterprise income tax purposes.

Clp Reference: 3230/09.01.04 Promulgated: 2009-01-04 Effective: 2008-01-01

Issued: January 4 2009
Effective: January 1 2008

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

Related Legislation: Implementing Regulations for the PRC Enterprise Income Tax Law, Dec 6 2007, CLP 2008 No.1 p.21

clp reference:3230/09.01.04prc reference:国税函 〔2009〕 3号promulgated:2009-01-04effective:2008-01-01

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