Party regulations Laws Tax documents About

中华人民共和国企业所得税法实施条例/Chapter 2 应纳税所得额/Section 3 扣除

Article 40

Amended

企业发生的职工福利费支出，不超过工资薪金总额14%的部分，准予扣除。

Administrative Regulations · State Council · In force from —

Article 39 Back to full text Article 41

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