Record · chinatax
ACC. 900066302
Notice of the Ministry of Finance and the State Administration of Taxation on Issues Concerning the Pre-tax Deduction of Enterprise Income Tax for Securities Industry Reserve Expenditures
财政部国家税务总局关于证券行业准备金支出企业所得税税前扣除有关问题的通知
This notice addresses the pre-tax deduction of enterprise income tax for reserve expenditures in the securities industry, clarifying relevant tax treatment.