Circular on Issues Relevant to the Deduction of Wages, Salaries and Employee Benefit Expenses by Enterprises
关于企业工资薪金及职工福利费扣除问题的通知
The Circular addresses the issues of wages and salaries, total payroll, and deduction of employee benefit expenses.
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(Issued by the State Administration of Taxation on January 4 2009 and effective as of January 1 2008.)
(国家税务总局於二零零九年一月四日发布,自二零零八年一月一日起执行。)
国税函 〔2009〕 3号
Guo Shui Han [2009] No.3
各省、自治区、直辖市和计划单列市国家税务局、地方税务局：
为有效贯彻落实《中华人民共和国企业所得税法实施条例》（以下简称《实施条例》），现就企业工资薪金和职工福利费扣除有关问题通知如下：
Offices of the State Administration of Taxation
一、关于合理工资薪金问题