Issued: November 24 2000
Main contents: The State Administration of Taxation stipulates that after examination by the taxation authority the part of a debt not covered by the assets of the affiliated enterprise declared bankrupt by the court should be allowed to be deducted before tax.
State Administration of Taxation, Question on the Pre-tax Deduction of Losses Due to Bad Debts in Transactions Between Affiliated Enterprises Circular
国家税务总局关于关联企业间业务往来发生坏账损失税前扣除问题的通知
Issued: November 24 2000Main contents: The State Administration of Taxation stipulates that after examination by the taxation authority the part of a debt…
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