Circular of the State Administration of Taxation on the Application of Law Regarding Enterprises' False Reports of Losses

Circular of the State Administration of Taxation on the Application of Law Regarding Enterprises' False Reports of Losses

Guo Shui Han [2005] No. 190

March 4, 2005

The state taxation bureaus, local taxation bureaus of all provinces, autonomous regions, municipalities directly under the central government and cities specifically designated in the state plan, all internal departments of the State Administration of Taxation:

Based on reports in various places, and upon deliberation, you are herby given this notice on how to tackle tax issues regarding enterprises' false reports of losses:

Article 1 Definition of a false report of losses.
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