For wholly owned subsidiaries that do not maintain separate books from parent companies, normal wage and salary expenses, business phone charges, lease expenses incurred should not be treated as kickback income from price transfers at, or at near final co
For wholly owned subsidiaries that do not maintain separate books from parent companies, normal wage and salary expenses, business phone charges, lease expenses incurred should not be treated as kickback income from price transfers at, or at near final co
与总机构实行统一核算的分支机构从总机构取得的日常工资、电话费、租金等资金，不应视为因购买货物而取得的反利收入，不应做冲减进项税额处理。