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.
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
“Reasonable wages and salaries” defined for enterprise income tax purposes.
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