State Administration of Taxation, Issues Relevant to the Application of Tax Laws to False Declaration of Losses by Enterprises Circular

国家税务总局关于企业虚报亏损适用税法问题的通知

Issued: March 4 2005Applicability: "False declaration of losses by enterprise" means that the amount of losses reported in an annual enterprise income…

2 minute readMarch 31, 2005 at 11:58 PM
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Issued: March 4 2005

Applicability: "False declaration of losses by enterprise" means that the amount of losses reported in an annual enterprise income tax return by an enterprise is greater than that calculated according to tax collection provisions (Item One).

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