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１９９９年１２月６日国税发〔１９９９〕２２７号各省、自治区、直辖市和计划单列市国家税务局 :根据各地的反映和要求 ,现对城市商业银行企业所得税几个业务问题明确如下 :一、关于费用扣除问题。城市商
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１９９９年１２月６日国税发〔１９９９〕２２７号各省、自治区、直辖市和计划单列市国家税务局 :根据各地的反映和要求 ,现对城市商业银行企业所得税几个业务问题明确如下 :一、关于费用扣除问题。城市商业银行在计算应纳税所得额时 ,准予扣除的项目 ,一律按照税收法规的规定
State Tax Bureau of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the plan under the State Tax Bureau of the State Council on December 6, 1999 (No.1299 of 1999): According to the reports and requests from all localities, several business problems concerning the enterprise income tax of the urban commercial banks are hereby formulated as follows: Expense deduction problem. Urban commercial banks in the calculation of taxable income, allowable deductions projects, all in accordance with the provisions of tax laws and regulations
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