Record · chinatax
ACC. 900066258
Notice on Corporate Income Tax Policy for Supplementary Pension and Supplementary Medical Insurance Premiums
财政部国家税务总局关于补充养老保险费补充医疗保险费有关企业所得税政策问题的通知
This document clarifies the corporate income tax treatment of supplementary pension and supplementary medical insurance premiums paid by enterprises.