State Administration of Taxation, Circular on Issues Relevant to the Deduction of Wages, Salaries and Employee Benefit Expenses by Enterprises
国家税务总局关于企业工资薪金及职工福利费扣除问题的通知
March 17, 2009 | BY
clpstaff &clp articles“Reasonable wages and salaries” defined for enterprise income tax purposes.
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Issued: January 4 2009
Effective: January 1 2008
Main Contents: The Circular addresses the issues of wages and salaries, total payroll, and deduction of employee benefit expenses.
Related Legislation:Implementing Regulations for the PRC Enterprise Income Tax Law,