Circular of the State Administration of Taxation concerning the Computation of the Entertainment Expenses of Enterprises with Foreign Investment and Foreign Enterprises
Circular of the State Administration of Taxation concerning the Computation of the Entertainment Expenses of Enterprises with Foreign Investment and Foreign Enterprises
Circular of the State Administration of Taxation concerning the Computation of the Entertainment Expenses of Enterprises with Foreign Investment and Foreign Enterprises
Guo Shui Han Zi [1995] No. 94
March 7, 1995
Recently, certain local authorities have made inquiries regarding whether the value-added tax on sales should be included with the net sales or business income during the computation of the entertainment expenses of enterprises with foreign investment and foreign enterprises (hereinafter referred to as enterprises) that must pay the value-added tax in accordance with the implementation of the new tax system.
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Guo Shui Han Zi [1995] No. 94
March 7, 1995
Recently, certain local authorities have made inquiries regarding whether the value-added tax on sales should be included with the net sales or business income during the computation of the entertainment expenses of enterprises with foreign investment and foreign enterprises (hereinafter referred to as enterprises) that must pay the value-added tax in accordance with the implementation of the new tax system.
......