中国政策档案 Governance Archive HOLDINGS 223,918 · FONDS 106
Record · chinatax ACC. 900064737

Announcement of the State Taxation Administration on Several Tax Treatment Issues Concerning Taxable Income of Enterprise Income Tax

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

Issuer
Date
2012-04-24
Instrument
announcement
Cited by
1
This announcement clarifies specific tax treatment issues for calculating taxable income under enterprise income tax, and repeals certain provisions related to external labor dispatch expenses effective May 8, 2015.
Full text · 原文 94 字
根据《国家税务总局关于企业工资薪金和职工福利费等支出税前扣除问题的公告》(国家税务总局公告2015年第34号)规定,自2015年5月8日,第一条有关企业接受外部劳务派遣用工的相关规定废止。