Skip to Main Content
Go to ILO main website
Français
Español
 
 
 
Home
CHN-2009-M-81007
Breadcrumb
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
Country(ies)
China
Subjects (Classification)
Wages
Adopted on (Date of text)
2009-01-04
Scope of text
National
Type of legislation (Type of text)
Miscellaneous (circular, directive, legal notice, instruction, etc.)
Second Region
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.
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