Live Breaking News & Updates on பெருநிறுவன வருமானம் வரி சட்டம்

Stay updated with breaking news from பெருநிறுவன வருமானம் வரி சட்டம். Get real-time updates on events, politics, business, and more. Visit us for reliable news and exclusive interviews.

China Extends Pretax Deductions for Advertising Expenses by 5 Years


According to the
STA Notice on Some Tax Treatment Issues During the Implementation of the Corporate Income Law (Guo Shui Han [2009] No.202), when calculating the pretax deduction cap for advertising expenses and business publicity expenses, enterprises should determine the sales (business) revenue – which should include main business income, other business income, and deemed sales (business) income stipulated in the Article 25 of the
Implementation Regulations for the Corporate Income Tax Law.
Deduction of advertising and business publicity expenses under a sharing agreement with associated enterprises
In the case of associated enterprises that have entered into an advertising or business promotion expenses sharing agreement (hereafter the “sharing agreement”), the advertising fees incurred by one party, which do not exceed the pretax deduction cap, may be deducted by the said party, or may be transferred fully or partially to the other party in the sharing ....

Ministry Of Finance , Taxation Administration , State Taxation Administration , Pretax Deduction , Business Publicity Expenses , Implementation Regulations , Corporate Income Tax Law , Some Tax Treatment Issues During , Corporate Income Law , Guo Shui Han , Corporate Income Tax , Several Tax Treatment Issues Relating , Taxable Income Amount , Corporate Income Tax Purpose , அமைச்சகம் ஆஃப் நிதி , வணிக விளம்பரம் செலவுகள் , செயல்படுத்தல் ஒழுங்குமுறைகள் , பெருநிறுவன வருமானம் வரி சட்டம் , சில வரி சிகிச்சை சிக்கல்கள் போது , பெருநிறுவன வருமானம் சட்டம் , கூவோ சுய் ஹான் , பெருநிறுவன வருமானம் வரி , பெருநிறுவன வருமானம் வரி நோக்கம் ,