Beijing Municipality, Pre-tax Deductions from Local Enterprise Income Tax Procedures

北京市地方企业所得税税前扣除办法

Issued: 31 October 2000 Effective: 1 January 2000 Main contents: Part Two deals with the handling of operating costs. An enterprise should notify the tax…

3 minute readJuly 02, 2001 at 12:58 AM

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Issued: 31 October 2000

Effective: 1 January 2000

Main contents: Part Two deals with the handling of operating costs. An enterprise should notify the tax authority of a change in the cost calculation method before the start of the subsequent tax year (Article 12).

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