Guangzhou City, Application for Verification of Matters Concerning Deduction Before Enterprise Income Tax by Tax Agencies and Accounting Firms on Behalf of their Clients Measures

广州市关于税务师事务所、会计师事务所代理申请企业所得税税前扣除事项审核业务的办法

June 02, 2003 | BY

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Issued: May 7 2003Effective: January 1 2003 (The period to which the tax payment is attributed)Main contents: The Measures specify the qualifications for…

Clp Reference: 3200/03.05.07 Promulgated: 2003-05-07 Effective: 2003-01-01

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Issued: May 7 2003
Effective: January 1 2003 (The period to which the tax payment is attributed)

Main contents: The Measures specify the qualifications for undertaking application for verification of pre-tax deduction matters (Item Two). For instance, the firm must have been recognized and published by the municipal local tax bureau for engaging in the agency work for settlement of enterprise income tax.
Related legislation: Pre-Tax Deductions from Enterprise Income Tax Measures, May 16 2000, CLP 2000 No.6 p11

clp reference:3200/03.05.07/GZ
promulgated:2003-05-07
effective:2003-01-01