State Administration of Taxation, Taxation Treatment Issues Concerning Bad Debt Losses Arising from Engagement in Telecommunications Business by Foreign-invested Enterprises Circular

国家税务总局关于外商投资企业从事电信业务所发生的坏账损失税务处理问题的通知

While prohibited to make bad debt provisions, foreign telecom operators may now treat customers' bill overdue for a year or more as bad debt.

1 minute read March 31, 2004 at 11:58 PM

clpstaff and clp articles

Issued: January 17 2004

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