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China (1,104) > Wages (30)

Name: Circular on Issues Relevant to the Deduction of Wages, Salaries and Employee Benefit Expenses by Enterprises (3230/09.01.04).
Country: China
Subject(s): Wages
Type of legislation: Miscellaneous (circular, directive, legal notice, instruction, etc.)
Adopted on: 2009-01-04
Entry into force:
Published on: China Law and Practice, 2009-03, Vol. 23, No. 2, pp. 61-62, ISSN: 1012-6724
ISN: CHN-2009-M-81007
Link: https://www.ilo.org/dyn/natlex/natlex4.detail?p_isn=81007&p_lang=en
Bibliography: China Law and Practice, 2009-03, Vol. 23, No. 2, pp. 61-62, ISSN: 1012-6724
Abstract/Citation: Issued by the State Administration of Taxation. Implements the Implementing Regulations for the PRC Enterprise Income Tax Law. Provides definition of the "issue of reasonable wages and salaries" as provided for in article 34 of the Regulations. Also explains what is meant by "issue of total payroll" referred to in articles 40, 41 and 42 of the Regulations as well as explaining what is included in an enterprise's employee benefit expenses for the purpose of article 40 of the Regulations.

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