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Notice of State Administration of Taxation on Some Tax Treatment Issues during the Implementation of the Enterprise Income Tax Law [Effective]
国家税务总局关于企业所得税执行中若干税务处理问题的通知 [现行有效]
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Notice of the State Administration of Taxation on Some Tax Treatment Issues during the Implementation of the Enterprise Income Tax Law
(Letter No. 202 [2009] of the State Administration of Taxation)
The state taxation bureaus and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning,
In accordance with the Enterprise Income Tax Law of the People's Republic of China (hereinafter referred to as the EITL) and the Regulation on the Implementation of the Enterprise Income Tax Law of the People's Republic of China (hereinafter referred to as the RIEITL), you are hereby notified of the following tax treatments issues related to the enterprise income tax:
 

国家税务总局关于企业所得税执行中若干税务处理问题的通知
(国税函〔2009〕202号)


各省、自治区、直辖市和计划单列市国家税务局、地方税务局:
根据《中华人民共和国企业所得税法》(以下简称《企业所得税法》)及《中华人民共和国企业所得税法实施条例》(以下简称《实施条例》)的有关规定,现就企业所得税若干税务处理问题通知如下:
I. About the determination of the base of sales (business) income
When computing the limitation of deduction of the expenses for business reception, advertising and business publicity, an enterprise shall include in its sales (business) income the amount of incomes which Article 25 of the RIEITL deems as sales (business) income.
   一、关于销售(营业)收入基数的确定问题
企业在计算业务招待费、广告费和业务宣传费等费用扣除限额时,其销售(营业)收入额应包括《实施条例》二十五条规定的视同销售(营业)收入额。
II. About the treatment of the balances of reserves made prior to January 1, 2008
......
   二、2008年1月1日以前计提的各类准备金余额处理问题
根据《实施条例》五十五条规定,除财政部和国家税务总局核准计提的准备金可以税前扣除外,其他行业、企业计提的各项资产减值准备、风险准备等准备金均不得税前扣除。
......



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