State Administration of Taxation, Income Tax Issues that Need to be Clarified in Relation to the Implementation of the «Enterprise Accounting System» Circular

国家税务总局关于执行《企业会计制度》需要明确的有关所得税问题的通知

Issued: April 24 2003Effective: January 1 2003Main contents: An enterprise's expenses on loans for external investment that are in compliance with relevant…

2 minute readJune 02, 2003 at 12:58 AM

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Issued: April 24 2003

Effective: January 1 2003

Main contents: An enterprise's expenses on loans for external investment that are in compliance with relevant provisions may be directly deducted and need not be capitalized and counted as investment cost (Item One).

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