Skip to Main Content
 
 

Title_of_text

Circular on Issues Relevant to the Deduction of Wages, Salaries and Employee Benefit Expenses by Enterprises (3230/09.01.04).

Main Region

First Region

China
Wages
2009-01-04
National
Miscellaneous (circular, directive, legal notice, instruction, etc.)

Second Region

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.

Entry dates region

    Date of entry into force
    2008-01-01
    --

Serial region

    Serial title
    China Law and Practice
    Date
    2009-03
    Volume
    Vol. 23
    Number
    No. 2
    Page range
    pp. 61-62
    ISBN
    1012-6724