Issued: September 25 2008
Effective: January 1 2008
Ministry of Finance and State Administration of Taxation, Circular on Issues Relevant to the Levy and Collection of Enterprise Income Tax on Non-tax-resident Enterprises
财政部、国家税务总局关于非居民企业征收企业所得税有关问题的通知
Deductible expenses of non-tax-resident enterprises clarified.
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