State Administration of Taxation, Announcement on Several Tax Treatment Issues Relating to Taxable Income for Enterprise Income Tax Purposes

国家税务总局关于企业所得税应纳税所得额若干税务处理问题的公告

Clarification on the pre-tax deduction of business entertainment expenditures for the enterprise preparatory period.

4 minute readMay 31, 2012 at 12:58 AM

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Issued: April 24 2012

Effective: as of the tax year of 2011

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